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Rev. & Tax. Code, § 428 · Article 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction

Rev. & Tax. Code, § 428

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

The provisions of this article shall not apply to any residence, including any agricultural laborer housing facility as provided for in Sections 51220, 51231, 51238, and 51282.3 of the Government Code, on the land being valued or to an area of reasonable size used as a site for such a residence.

Notes and commentary — not statutory text

History

Amended by Stats. 1985, Ch. 186, Sec. 11.2.

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&sectionNum=428.
Text hash
sha256 9dec65a7263e6052cf80a2b082905201aaa1d620ae20e0676c7e145e64a93225
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

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