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California Revenue & Taxation Code

Cal. Rev. & Tax. Code § 430

Official textleginfo.legislature.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.

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Nearby sections (25 sections)
  1. 423
  2. 423.4
  3. 423.5
  4. 423.3
  5. 423.7
  6. 423.8
  7. 423.9
  8. 424
  9. 426
  10. 427
  11. 428
  12. 429
  13. 430
  14. 430.5
  15. 431
  16. 432
  17. 433
  18. 434
  19. 434.1
  20. 434.2
  21. 434.5
  22. 435
  23. 436
  24. 437
  25. 439
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