California Revenue and Taxation Code

§ 439.4

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

RTC § 439.4Div. 1 · Part 2 · Ch. 3 · Art. 1.9

Statute text

View on leginfo.ca.gov

No property shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 439 is signed, accepted and recorded on or before the lien date for the fiscal year in which the valuation would apply.

Legislative history

Added by Stats. 1977, Ch. 1040.