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.
Cal. Rev. & Tax. Code § 430
Valuation of Open-Space Land Subject to an Enforceable Restriction
Added by renumbering Section 431 by Stats. 1976, Ch. 176.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.