Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
Revenue and Taxation Code
Part 2. Assessment
Chapter 3. Assessment Generally
Article 1.9. Historical Property*
439.4. Valuing property under this article. No property shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 439 is signed, accepted and recorded on or before the lien date for the fiscal year in which the valuation would apply.
* Article 1.9 was added by Stats. 1977, Ch. 1040, in effect January 1, 1978. Purpose of this article is to implement Proposition 7 (Res. Ch. 198, Stats. 1974) on ballot for the Primary Election of June 8, 1976 which amended Section 8 of Article XIII of the California Constitution.
Note.—Section 6, Stats. 1977, Ch. 1040, provided that the state shall not be required to provide subventions for revenues lost to a city, county, and county by reason of such city, county or city and county acting pursuant to the provisions of this act. Sec. 7 provided Bd. of Equal. to report to Legislature on or before December 31, 1980 evaluating the effect of this act.