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Cal. Revenue and Taxation Code § 423.9

Cal. Revenue and Taxation Code § 423.9

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 423.9, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916986
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Land which is zoned as timberland production pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of the Government Code and which is not under an open-space contract pursuant to Section 51240 of the Government Code shall be valued pursuant to Section 435.