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Cal. Revenue and Taxation Code § 423.4

Cal. Revenue and Taxation Code § 423.4

California · California Revenue and Taxation Code · Status: effective · Effective 2003-01-01

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Cal. Revenue and Taxation Code § 423.4, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916982
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Land subject to a farmland security zone contract specified in Section 51296.1 of the Government Code shall be valued for assessment purposes at 65 percent of the value under Section 423 or 65 percent of the value under Section 110.1, whichever is lower.