The inheritance tax referee shall certify the appraised value of the land and the amount of taxes due and payable by the transferee. Such certification shall accompany any offer of land to the state.
Cal. Gov. Code § 7303
Open-Space Land Dedication
Added by Stats. 1978, Ch. 1144.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.