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California · Through 2026-09-13

RTC § 423.9

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 2. ASSESSMENT [201. - 1367.]
  4. CHAPTER 3. Assessment Generally [401. - 681.]
  5. ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421. - 430.5.]

Land which is zoned as timberland production pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of the Government Code and which is not under an open-space contract pursuant to Section 51240 of the Government Code shall be valued pursuant to Section 435.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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