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Earlier editions: 2020-112018-112026-09

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

§ 423.4

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

Land subject to a farmland security zone contract specified in Section 51296.1 of the Government Code shall be valued for assessment purposes at 65 percent of the value under Section 423 or 65 percent of the value under Section 110.1, whichever is lower.

(Amended by Stats. 2002, Ch. 616, Sec. 38. Effective January 1, 2003.)

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California Revenue and Taxation Code

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