Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 1.7. Valuation of Timberland and Timber*

Section 434

434. Instructions for grading timberland; grading. On or before September 1, 1976, the board, after consultation with the Timber Advisory Committee, shall prepare instructions setting forth temporary criteria and procedures for grading timberland on the basis of its site quality and operability. Five general site quality classes shall be established. These classes shall be the same as those adopted by the State Board of Forestry and Fire Protection pursuant to subdivision (d) of Section 4528 of, and Section 4551 of, the Public Resources Code. Within each of the five site quality classes, appropriate classes of operability shall be established, based on factors, such as accessibility, topography, and legislative or administrative restraints. On or before December 31, 1979, these classes shall be designated as operative or inoperative. Commencing with January 1, 1980, the board shall determine appropriate designations of operability. On or before March 1, 1977, each assessor shall grade all timberland within the county on the basis of these instructions. The assessor's grading is subject to the appeals procedure established by law for other assessments, as provided in Chapter 4 (commencing with Section 721) of Part 2 and Chapter 1 (commencing with Section 1601) of Part 3.

History.—Stats. 1983, Ch. 1281, in effect September 30, 1983, substituted "factors such" for "such factors" after "based on" in the fourth sentence, and substituted "721)" for "751" before "of Part 2" and deleted "of this division" after "Part 3" in the eighth sentence. Stats. 1998, Ch. 972 (SB 989), in effect January 1, 1999, substituted "State Board of Forestry and Fire Protection" for "Board of Forestry" after "adopted by the" and added "of," after "Section 4528" in the third sentence.

* Article 1.7 was added by Stats. 1976, Ch. 176, p. 320, in effect May 24, 1976. Secs. 20 and 21 thereof provided no payment by state to local governments because of this act. Sec. 22 thereof provided that the property tax assessment provisions shall be applicable to assessments for the 1977–78 fiscal year and thereafter.