{"code":"RTC","codeName":"Revenue and Taxation Code","section":"439","citation":"Rev. & Tax. Code, § 439","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 1.9. Historical Property [439. - 439.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3/article-1.9"}],"history":"Added by Stats. 1977, Ch. 1040.","effective":null,"html":"<p>For the purposes of this article and within the meaning of Section <a href=\"/rtc/8\">8</a> of Article XIII of the Constitution, property is “enforceably restricted” if it is subject to an historical property contract executed pursuant to Article 12 (commencing with Section 50280) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code.</p>","text":"For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, property is “enforceably restricted” if it is subject to an historical property contract executed pursuant to Article 12 (commencing with Section 50280) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/historical-property-439","source":"California Legislative Information bulk export (pubinfo)"}