Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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T

830.0000 TIMBERLAND

Annotation 830.0126

830.0126 Timber. When located on land not zoned as timberland, timber is not subject to property tax at its value as timber. However, the aesthetic or amenity value that timber adds to the land on which it is located may be reflected in the value of that land. An assessment of exempt timber at its timber value can be corrected pursuant to Revenue and Taxation Code section 51.5. C 7/21/1995.