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

§ 430

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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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California Revenue and Taxation Code

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