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California · Through 2026-09-13

RTC § 430

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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.]

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.

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

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