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California Revenue and Taxation Code

§ 427

RTC § 427Div. 1 · Part 2 · Ch. 3 · Art. 1.5

Statute text

View on leginfo.ca.gov
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 any mines, minerals and quarries in or upon the land being valued, including, but not limited to oil, gas, and other hydrocarbon substances.

Legislative history

Added by Stats. 1969, Ch. 862.

Source: California Revenue and Taxation Code § 427 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.