California Statutes
§ 429. — 429. (Amended by Stats. 1974, Ch. 311.)
California·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
Notwithstanding the provisions of Section 105(b) of this code, in valuing land enforceably restricted pursuant to this article, fruit-bearing or nut-bearing trees and vines on the land and not exempt from taxation shall be valued as land. Any income shall include that which can be expected to be derived from such trees and vines and no other value shall be given such trees and vines for the purpose of assessment.
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California § 429. (429. (Amended by Stats. 1974, Ch. 311.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1974, Ch. 311.