Rev. & Tax. Code, § 52 · Chapter 1. Base Year Values
Rev. & Tax. Code, § 52
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Notwithstanding any other provision of this division, property which is enforceably restricted pursuant to Section 8 of Article XIII of the California Constitution shall be valued for property tax purposes pursuant to Article 1.5 (commencing with Section 421) and Article 1.9 (commencing with Section 439) of Chapter 3 of Part 2.
(b) Notwithstanding any other provision of this division, property restricted to timberland use pursuant to subdivision (j) of Section 3 of Article XIII of the California Constitution shall be valued for property tax purposes pursuant to Article 1.7 (commencing with Section 431) of Chapter 3 of Part 2.
(c) Notwithstanding any other provision of this division, property subject to valuation as a golf course pursuant to Section 10 of Article XIII of the California Constitution shall be valued for property tax purposes in accordance with such section.
(d) Notwithstanding the provisions of this division, property subject to valuation pursuant to Section 11 of Article XIII of the California Constitution shall be valued for property tax purposes in accordance with such section.
Notes and commentary — not statutory text
History
Added by Stats. 1979, Ch. 242.
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=52.
- Text hash
- sha256 6757670b9d4fd70f322cd4e3b0b4755566efde04d22df24932b49b3a6c04eb31
- 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.
California Constitution
- Cal. Const., art. XIII, § 3Printed as Section 3 of Article XIII of the California Constitution
- Cal. Const., art. XIII, § 8Printed as Section 8 of Article XIII of the California Constitution
- Cal. Const., art. XIII, § 10Printed as Section 10 of Article XIII of the California Constitution
- Cal. Const., art. XIII, § 11Printed as Section 11 of Article XIII of the California Constitution
Revenue and Taxation Code
- Rev. & Tax. Code, div. 1, pt. 2, ch. 3, art. 1.5Valuation of Open-Space Land Subject to an Enforceable RestrictionPrinted as Article 1.5 (commencing with Section 421)
- Rev. & Tax. Code, div. 1, pt. 2, ch. 3, art. 1.7Valuation of Timberland and TimberPrinted as Article 1.7 (commencing with Section 431) of Chapter 3 of Part 2
- Rev. & Tax. Code, div. 1, pt. 2, ch. 3, art. 1.9Historical PropertyPrinted as Article 1.9 (commencing with Section 439) of Chapter 3 of Part 2
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 52. Each shows the citation as that text prints it.
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.