Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 830.0090

830.0090 Site Classification. Timberland site classification for purposes of Revenue and Taxation Code section 434.5 is reviewable by the assessor. In cases where redwood trees on timberland property have been harvested and the property has not been replanted with redwood trees for commercial purposes, the assessor may reclassify the timberland within the Redwood Region as property within the Whitewood Subzone of the Redwood Region. C 7/23/1999.