{"data":{"id":"us-ca/rtc-430","jurisdiction":"us-ca","citation":"RTC § 430","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 3. Assessment Generally [401. - 681.]","ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421. - 430.5.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"724d420ce49a8dddc60968f1495ee5f409ff8a8d8da085406e677614ee8bb64e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-429","next":"us-ca/rtc-430.5"},"notice":"GroundRules: Original legal text. Not legal advice."}