Rev. & Tax. Code, § 423.4 · Article 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction
Rev. & Tax. Code, § 423.4
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Land subject to a farmland security zone contract specified in Section 51296.1 of the Government Code shall be valued for assessment purposes at 65 percent of the value under Section 423 or 65 percent of the value under Section 110.1, whichever is lower.
Notes and commentary — not statutory text
History
Amended by Stats. 2002, Ch. 616, Sec. 38. Effective January 1, 2003.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=423.4.
- Text hash
- sha256 1341a7c2c821a1956c5631c3e9df536d75b8d17a1471672fa4b78441cfdf004c
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 7 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 423.4. Each shows the citation as that text prints it.
Government Code
- Gov. Code, § 16140Printed as Sections 423, 423.3, 423.4, and 423.5 of the Revenue and Taxation Code
- Gov. Code, § 16141Printed as Sections 423, 423.3, 423.4, and 423.5 of the Revenue and Taxation Code
- Gov. Code, § 16142Printed as Section 423.4, of the Revenue and Taxation Code
- Gov. Code, § 16142.1Printed as Section 423.4 or 426 of the Revenue and Taxation Code
- Gov. Code, § 16146Printed as Section 423, 423.3, 423.4, or 423.5 of the Revenue and Taxation Code
- Gov. Code, § 51244Printed as Section 423, 423.3, 423.4, or 423.5 of the Revenue and Taxation Code
- Gov. Code, § 51296.2Printed as Section 423.4 of the Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.