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Cal. Revenue and Taxation Code § 427

Cal. Revenue and Taxation Code § 427

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 427, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916989
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Nothing in this article shall prevent the board or the assessor, in valuing open-space land for assessment purposes from taking into consideration the existence of any mines, minerals and quarries in or upon the land being valued, including, but not limited to oil, gas, and other hydrocarbon substances.