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

§ 428

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The provisions of this article shall not apply to any residence, including any agricultural laborer housing facility as provided for in Sections 51220, 51231, 51238, and 51282.3 of the Government Code, on the land being valued or to an area of reasonable size used as a site for such a residence.

(Amended by Stats. 1985, Ch. 186, Sec. 11.2.)

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California Revenue and Taxation Code

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