Home/California/Statutes/Code RTC: Revenue 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/§ 427.
California Statutes

§ 427. — 427. (Added by Stats. 1969, Ch. 862.)

California § 427.
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 § 427. (427. (Added by Stats. 1969, Ch. 862.)) 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 § 427. (2026).

Text

Nothing in this article shall prevent the board or the assessor, in valuing open-space land for assessment purposes from taking into consideration the existence of any mines, minerals and quarries in or upon the land being valued, including, but not limited to oil, gas, and other hydrocarbon substances.

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Legislative History

Added by Stats. 1969, Ch. 862.
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California § 427., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/427..