Land which is zoned as timberland production pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of the Government Code and which is not under an open-space contract pursuant to Section 51240 of the Government Code shall be valued pursuant to Section 435.
Cal. Rev. & Tax. Code § 423.9
Valuation of Open-Space Land Subject to an Enforceable Restriction
Amended by Stats. 1982, Ch. 1489, Sec. 35.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.