Cal. Rev. & Tax. Code § 423.4

Current through the 2023 Legislative Session.

Section 423.4 - Valuation of land subject to farmland security zone contract

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.

Ca. Rev. and Tax. Code § 423.4

Amended by Stats 2002 ch 616 (SB 1864),s 38, eff. 1/1/2003.