California § 423.4. 423.4. (Amended by Stats. 2002, Ch. 616, Sec. 38.)

California Statutes

§ 423.4. — 423.4. (Amended by Stats. 2002, Ch. 616, Sec. 38.)

California § 423.4.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 2.PART 2. ASSESSMENT

Ch. 3.CHAPTER 3. Assessment Generally

Art. 1.5.ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction

This text of California § 423.4. (423.4. (Amended by Stats. 2002, Ch. 616, Sec. 38.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 423.4. (2026).

Text

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.

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