Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
210.0000 CALIFORNIA LAND CONSERVATION ACT
210.0030 Valuation of Unrestricted Nonliving Improvements. Nonliving improvements should be treated as a separate appraisal unit (from the restricted land on which they are located) and enrolled at the lower of factored base year value or market value. C 4/4/1994.