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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 2 - ASSESSMENT
CHAPTER 3 - Assessment Generally
ARTICLE 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction
Section 430.
Universal Citation: CA Rev & Tax Code § 430 (2020)
430.
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.
(Added by renumbering Section 431 by Stats. 1976, Ch. 176.)
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