Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 436 — Valuation of Timberland and Timber
Cal. Rev. & Tax. Code § 436
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
On the lien date for the 1977–78 fiscal year and thereafter, all timber on both privately and publicly owned lands shall be exempt from property taxation, including possessory interest taxation, and shall not be assessed for taxation purposes. Nothing herein shall preclude the assessment of…
Citator
Cal. Rev. & Tax. Code § 436 — Valuation of Timberland and Timber is in force in the current edition of the Code, and nothing recorded condemns it.
On the lien date for the 1977–78 fiscal year and thereafter, all timber on both privately and publicly owned lands shall be exempt from property taxation, including possessory interest taxation, and shall not be assessed for taxation purposes. Nothing herein shall preclude the assessment of trees standing on land not zoned as timberland production under this article for purposes of property taxation based on their aesthetic or amenity value.