{"code":"RTC","codeName":"Revenue and Taxation Code","section":"430","citation":"Rev. & Tax. Code, § 430","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":"Added by renumbering Section 431 by Stats. 1976, Ch. 176.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/valuation-of-open-space-land-subject-to-an-enforceable-430","source":"California Legislative Information bulk export (pubinfo)"}