California Revenue and Taxation Code

§ 430

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

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.