Rev. & Tax. Code, § 430 · Article 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction

Rev. & Tax. Code, § 430

Verbatim from the official edition

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

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.

Notes and commentary — not statutory text

History

Added by renumbering Section 431 by Stats. 1976, Ch. 176.

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=430.
Text hash: sha256 724d420ce49a8dddc60968f1495ee5f409ff8a8d8da085406e677614ee8bb64e
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

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.