{"code":"RTC","codeName":"Revenue and Taxation Code","section":"423.9","citation":"Rev. & Tax. Code, § 423.9","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 3. Assessment Generally [401. - 681.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3"},{"name":"ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421. - 430.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3/article-1.5"}],"history":"Amended by Stats. 1982, Ch. 1489, Sec. 35.","effective":null,"html":"<p>Land which is zoned as timberland production pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of the Government Code and which is not under an open-space contract pursuant to Section <a href=\"/gov/51240\">51240</a> of the Government Code shall be valued pursuant to Section <a href=\"/rtc/435\">435</a>.</p>","text":"Land which is zoned as timberland production pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of the Government Code and which is not under an open-space contract pursuant to Section 51240 of the Government Code shall be valued pursuant to Section 435.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/valuation-of-open-space-land-subject-to-an-enforceable-423-9","source":"California Legislative Information bulk export (pubinfo)"}