California § 431. 431. (Amended by Stats. 1998, Ch. 972, Sec. 26.)

California Statutes

§ 431. — 431. (Amended by Stats. 1998, Ch. 972, Sec. 26.)

California § 431.

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. 1.7.ARTICLE 1.7. Valuation of Timberland and Timber

This text of California § 431. (431. (Amended by Stats. 1998, Ch. 972, Sec. 26.)) 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 § 431. (2026).

Text

For purposes of this article, the following terms have the following meaning:

(a)“Timber” means trees of any species maintained for eventual harvest for forest products purposes, whether planted or of natural growth, standing or down, on privately or publicly owned lands, including Christmas trees, but does not mean nursery stock.

(b)“Timberland” means land zoned pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of the Government Code.

(c)“Timber Advisory Committee” means a standing committee appointed by the board composed of one representative of the Board of Equalization, one representative of the State Board of Forestry and Fire Protection, five assessors from the rate adjustment counties defined in Section 38105, and one member represent

Free access — add to your briefcase to read the full text and ask questions with AI

For purposes of this article, the following terms have the following meaning:
(a)
“Timber” means trees of any species maintained for eventual harvest for forest products purposes, whether planted or of natural growth, standing or down, on privately or publicly owned lands, including Christmas trees, but does not mean nursery stock.
(b)
“Timberland” means land zoned pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of
Division 1 of Title 5 of the Government Code.
(c)
“Timber Advisory Committee” means a standing committee appointed by the board composed of one representative of the Board of Equalization, one representative of the State Board of Forestry and Fire Protection, five assessors from the rate adjustment counties defined in Section 38105, and one member representing small-scale timber owners, and one member representing large-scale timber owners.