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California Revenue and Taxation Code

§ 430

RTC § 430Div. 1 · Part 2 · Ch. 3 · Art. 1.5

Statute text

View on leginfo.ca.gov
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.

Legislative history

Added by renumbering Section 431 by Stats. 1976, Ch. 176.

Source: California Revenue and Taxation Code § 430 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.