Cal. Revenue and Taxation Code § 430.5
Cal. Revenue and Taxation Code § 430.5
California · California Revenue and Taxation Code · Status: effective · Effective 1998-01-01
Cite this
- Citation
- Cal. Revenue and Taxation Code § 430.5, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916993
- Permanent ID
ys:prov:916993@1- SHA-256
d26df180ec5a8f76b8d1e2f7a611c78b1b6d3c550a4affd9e10cbc07e3b803c0
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
No land shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 422 is signed, accepted, and recorded on or before the lien date for the fiscal year to which the valuation would apply. To provide counties and cities with time to meet the requirement of this section, the land that is to be subject to a contract shall have been included in a proposal to establish an agricultural preserve submitted to the planning commission or planning department, or the matter of accepting an open-space easement or scenic restriction shall have been referred to that commission or department on or before October 15 preceding the lien date to which the contract, easement or restriction is to apply.