California Laws: Revenue and Taxation Code Sections 421-430.5
- California Laws: Revenue and Taxation Code Section 421
For the purposes of this article: (a) "Agricultural preserve" means an agricultural preserve created pursuant to the California Land Conservation Act of 1965 (Williamson Act)...
- California Laws: Revenue and Taxation Code Section 421.5
For purposes of this article, the following terms have the following meaning: (a) "Agricultural conservation easement" shall have the same meaning as defined in Section...
- California Laws: Revenue and Taxation Code Section 422
For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, open-space land is "enforceably restricted" if...
- California Laws: Revenue and Taxation Code Section 422.5
For the purposes of this article, open-space land is "enforceably restricted" within the meaning of Section 8 of Article XIII of the California Constitution if...
- California Laws: Revenue and Taxation Code Section 423
Except as provided in Sections 423.7 and 423.8, when valuing enforceably restricted open-space land, other than land used for the production of timber for commercial...
- California Laws: Revenue and Taxation Code Section 423.3
Any city or county may allow land subject to an enforceable restriction under the Williamson Act or a migratory waterfowl habitat contract to be assessed...
- California Laws: Revenue and Taxation Code Section 423.4
Land subject to a farmland security zone contract specified in Section 51296.1 of the Government Code shall be valued for assessment purposes at 65 percent...
- California Laws: Revenue and Taxation Code Section 423.5
When valuing open-space land which is enforceably restricted and used for the production of timber for commercial purposes, the county assessor shall not consider sales...
- California Laws: Revenue and Taxation Code Section 423.7
(a) When valuing open-space land subject to a wildlife habitat contract, as defined in subdivision (f) of Section 421, the board, for purposes of surveys...
- California Laws: Revenue and Taxation Code Section 423.8
(a) Notwithstanding the acreage requirement specified in subdivision (f) of Section 421, both of the following apply with respect to enrollment in a wildlife habitat...
- California Laws: Revenue and Taxation Code Section 423.9
Land which is zoned as timberland production pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of...
- California Laws: Revenue and Taxation Code Section 424
Parties to existing agreements and scenic easement deeds may modify such agreements and deeds to the requirements of Section 422. ...
- California Laws: Revenue and Taxation Code Section 426
(a) Notwithstanding any provision of Section 423 to the contrary, if either the county, city, or nonprofit organization or the owner of land subject to...
- California Laws: Revenue and Taxation Code Section 427
Nothing in this article shall prevent the board or the assessor, in valuing open-space land for assessment purposes from taking into consideration the existence of...
- California Laws: Revenue and Taxation Code Section 428
The provisions of this article shall not apply to any residence, including any agricultural laborer housing facility as provided for in Sections 51220, 51231, 51238,...
- California Laws: Revenue and Taxation Code Section 429
Notwithstanding the provisions of Section 105(b) of this code, in valuing land enforceably restricted pursuant to this article, fruit-bearing or nut-bearing trees and vines on...
- California Laws: Revenue and Taxation Code Section 430
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...
- California Laws: Revenue and Taxation Code Section 430.5
No land shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 422 is signed, accepted, and recorded on...
