Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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T

830.0000 TIMBERLAND

Annotation 830.0135

830.0135 Valuation—Compatible Use Property. While property restricted to timberland use is to be valued pursuant to Revenue and Taxation Code sections 431 et seq., structures, structure sites, and property devoted to compatible uses but located in a Timberland Production Zone are to be valued pursuant to article XIII A of the California Constitution, i.e. at their trended base year value or current market value, whichever is less. C 10/6/1980.