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California · Through 2026-09-13

RTC § 439

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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 1.9. Historical Property [439. - 439.4.]

For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, property is “enforceably restricted” if it is subject to an historical property contract executed pursuant to Article 12 (commencing with Section 50280) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code.

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

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