California Revenue and Taxation Code

§ 423.4

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 423.4 Effective Jan 1, 2003Div. 1 · Part 2 · Ch. 3 · Art. 1.5

Statute text

View on leginfo.ca.gov

Land subject to a farmland security zone contract specified in Section 51296.1 of the Government Code shall be valued for assessment purposes at 65 percent of the value under Section 423 or 65 percent of the value under Section 110.1, whichever is lower.

Legislative history

Amended by Stats. 2002, Ch. 616, Sec. 38. Effective January 1, 2003.