GroundRules
RTC § 439.4
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 2. ASSESSMENT [201. - 1367.]
- CHAPTER 3. Assessment Generally [401. - 681.]
- ARTICLE 1.9. Historical Property [439. - 439.4.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON