Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Property Tax Annotations
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.