439.4. Historical Property; recordation.
California Register of Historical Resources — listing regulations; State Historic Rehabilitation Tax Credit procedures · 2026 edition · updated 2026-09-25 · California
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.
09/07/05
62
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