California § 430. 430. (Added by renumbering Section 431 by Stats. 1976, Ch. 176.)

California Statutes

§ 430. — 430. (Added by renumbering Section 431 by Stats. 1976, Ch. 176.)

California § 430.

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 § 430. (430. (Added by renumbering Section 431 by Stats. 1976, Ch. 176.)) 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 § 430. (2026).

Text

There shall be a rebuttable presumption that the present use of open-space land which is enforceably restricted and devoted to agricultural use is its highest and best agricultural use.

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