Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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L

535.0000 LAND USE RESTRICTIONS

Annotation 535.0030

535.0030 Land Located within Coastal Zone.

1. In the assessment of land located within the coastal zone, assessors must consider the effect upon such value of Coastal Act (Public Resources Code section 30000 et seq.) jurisdiction over development of such land.

2. Where the use of real property is restricted, Revenue and Taxation Code section 402.1 generally precludes the use of otherwise comparable sales of land not similarly use-restricted in reaching tax assessment valuation.

3. If an assessor can prove by a preponderance of evidence that a use restriction will be removed from property being assessed in the predictable future, then appropriate comparable sales data may be used to establish value. OAG 3/8/1978 (No. SO 77-34, Vol. 61, p. 97).