Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014

Property Tax Annotations

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Annotation 830.0025

830.0025 Division into Parcel of Less Than 160 Acres. Although Government Code section 51119.5 recognizes that parcels zoned as timberland production may be divided into parcels containing less than 160 acres, it requires that the original owner prepare a joint timber management plan before/when doing so, to be recorded as a deed restriction running with the land, and that the division be approved by a four-fifths vote of the full board of supervisors and only after recording of the deed restriction.

In those instances in which an original owner so divides his property and fails to prepare the required joint timber management plan, a county could seek legal recourse to compel compliance with the statute. Government Code section 51118 provides in this regard that land zoned as timberland production shall be enforceably restricted within the meaning of article XIII, section 3(j) of the California Constitution, and that the restriction shall be enforced and administered by the county in a manner to accomplish the purposes of section 3(j) of this chapter (Government Code sections 51100-51155). And Government Code section 51116 provides that the county may bring any action in court necessary to prohibit a use not permitted with respect to land zoned as timberland production including, but not limited to, an action to enforce the zoning restrictions by specific performance or injunction. C 3/6/1997.