California Statutes
§ 430. — 430. (Added by renumbering Section 431 by Stats. 1976, Ch. 176.)
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
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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California § 430. (430. (Added by renumbering Section 431 by Stats. 1976, Ch. 176.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by renumbering Section 431 by Stats. 1976, Ch. 176.