{"code":"RTC","codeName":"Revenue and Taxation Code","section":"428","citation":"Rev. & Tax. Code, § 428","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. 1985, Ch. 186, Sec. 11.2.","effective":null,"html":"<p>The provisions of this article shall not apply to any residence, including any agricultural laborer housing facility as provided for in Sections <a href=\"/gov/51220\">51220</a>, <a href=\"/gov/51231\">51231</a>, <a href=\"/gov/51238\">51238</a>, and <a href=\"/gov/51282.3\">51282.3</a> of the Government Code, on the land being valued or to an area of reasonable size used as a site for such a residence.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/valuation-of-open-space-land-subject-to-an-enforceable-428","source":"California Legislative Information bulk export (pubinfo)"}