California Laws: Revenue and Taxation Code Sections 439-439.4

California Laws > Revenue and Taxation Code

• California Laws: Revenue and Taxation Code Section 439
  For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, property is "enforceably restricted" if it...
• California Laws: Revenue and Taxation Code Section 439.1
  For purposes of this article "restricted historical property" means qualified historical property, as defined in Section 50280.1 of the Government Code, that is subject to...
• California Laws: Revenue and Taxation Code Section 439.2
  When valuing enforceably restricted historical property, the county assessor shall not consider sales data on similar property, whether or not enforceably restricted, and shall value...
• California Laws: Revenue and Taxation Code Section 439.3
  Notwithstanding any provision of Section 439.2 to the contrary, if either the county or city or the owner of restricted historical property subject to contract...
• California Laws: Revenue and Taxation Code Section 439.4
  No property shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 439 is signed, accepted and recorded on...