Home/California/Statutes/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. 1.9.: ARTICLE 1.9. Historical Property/§ 439.4.
California Statutes

§ 439.4. — 439.4. (Added by Stats. 1977, Ch. 1040.)

California § 439.4.
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. 1.9.ARTICLE 1.9. Historical Property

This text of California § 439.4. (439.4. (Added by Stats. 1977, Ch. 1040.)) 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.

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Cal. Revenue and Taxation Code - RTC Code § 439.4. (2026).

Text

No property shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 439 is signed, accepted and recorded on or before the lien date for the fiscal year in which the valuation would apply.

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Legislative History

Added by Stats. 1977, Ch. 1040.

Nearby Sections

5
§ 439.
439. (Added by Stats. 1977, Ch. 1040.)
§ 439.1.
439.1. (Amended by Stats. 1993, Ch. 831, Sec. 2.)
§ 439.2.
439.2. (Amended by Stats. 2020, Ch. 371, Sec. 27.)
§ 439.3.
439.3. (Amended by Stats. 1993, Ch. 831, Sec. 4.)
§ 439.4.
439.4. (Added by Stats. 1977, Ch. 1040.)
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California § 439.4., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/439.4..