California § 429. 429. (Amended by Stats. 1974, Ch. 311.)

California Statutes

§ 429. — 429. (Amended by Stats. 1974, Ch. 311.)

California § 429.

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 § 429. (429. (Amended by Stats. 1974, Ch. 311.)) 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 § 429. (2026).

Text

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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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.

Legislative History

Amended by Stats. 1974, Ch. 311.

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California § 429., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/429..