Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction*

Section 430

430. Rebuttable presumption; agricultural usage. There shall be a rebuttable presumption that the present use of open-space land which is enforceably restricted and devoted to agricultural use is its highest and best agricultural use.

History.—Added by Stats. 1970, p. 1896, in effect November 23, 1970. Stats. 1974, Ch. 311, p. 607, in effect January 1, 1975, substituted "open-space land which is enforceably restricted" for "open land subject to an enforceable restriction". Stats. 1976, Ch. 176, p. 320, in effect May 24, 1976, renumbered the section which was formerly numbered 431.

* Stats. 1969, p. 1930, in effect November 10, 1969, repealed Section 4 of Stats. 1967, p. 3651, which made Article 1.5 operative only until the 61st day following adjournment of the Regular Session of the 1970 Legislature.