California Revenue and Taxation Code

§ 439.3

RTC § 439.3 Effective Oct 6, 1993Div. 1 · Part 2 · Ch. 3 · Art. 1.9

Statute text

Notwithstanding any provision of Section 439.2 to the contrary, if either the county or city or the owner of restricted historical property subject to contract has served notice of nonrenewal as provided in Section 50282 of the Government Code, the county assessor shall value that restricted historical property as provided in this section.

(a)Following the hearing conducted pursuant to Section 50285 of the Government Code, subdivision (b) shall apply until the termination of the period for which the restricted historical property is enforceably restricted.

(b)The board or assessor in each year until the termination of the period for which the property is enforceably restricted shall do all of the following:

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Legislative history

Amended by Stats. 1993, Ch. 831, Sec. 4. Effective October 6, 1993.