Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 439.4 — Historical Property
Cal. Rev. & Tax. Code § 439.4
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
No property shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 439 is signed, accepted and recorded on or before the lien date for the fiscal year in which the valuation would apply.
Citator
Cal. Rev. & Tax. Code § 439.4 — Historical Property is in force in the current edition of the Code, and nothing recorded condemns it.
No property shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 439 is signed, accepted and recorded on or before the lien date for the fiscal year in which the valuation would apply.