{"code":"RTC","codeName":"Revenue and Taxation Code","section":"439.4","citation":"Rev. & Tax. Code, § 439.4","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>No property shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section <a href=\"/rtc/439\">439</a> is signed, accepted and recorded on or before the lien date for the fiscal year in which the valuation would apply.</p>","text":"No property shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 439 is signed, accepted and recorded on or before the lien date for the fiscal year in which the valuation would apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/historical-property-439-4","source":"California Legislative Information bulk export (pubinfo)"}