California Revenue and Taxation Code

§ 402.1

RTC § 402.1 Effective Jan 1, 2025Div. 1 · Part 2 · Ch. 3 · Art. 1

Statute text

(a)In the assessment of land, the assessor shall consider the effect upon value of any enforceable restrictions to which the use of the land may be subjected. These restrictions shall include, but are not limited to, all of the following:

(1)Zoning.

(2)Recorded contracts with governmental agencies other than those provided in Sections 422, 422.5, and 422.7.

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Legislative history

Amended by Stats. 2024, Ch. 580, Sec. 7.5. (AB 2897) Effective January 1, 2025.