Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 430 — Valuation of Open-Space Land Subject to an Enforceable Restriction
Cal. Rev. & Tax. Code § 430
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
There shall be a rebuttable presumption that the present use of open-space land which is enforceably restricted and devoted to agricultural use is its highest and best agricultural use.
Citator
Cal. Rev. & Tax. Code § 430 — Valuation of Open-Space Land Subject to an Enforceable Restriction is in force in the current edition of the Code, and nothing recorded condemns it.
There shall be a rebuttable presumption that the present use of open-space land which is enforceably restricted and devoted to agricultural use is its highest and best agricultural use.