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Cal. Revenue and Taxation Code § 430

Cal. Revenue and Taxation Code § 430

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 430, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916992
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There shall be a rebuttable presumption that the present use of open-space land which is enforceably restricted and devoted to agricultural use is its highest and best agricultural use.