Government Code § 7303

CHAPTER 17.7. Open-Space Land Dedication

Current as of September 28, 2026Gov. Code, § 7303Official source ↗

Added by Stats. 1978, Ch. 1144.

The inheritance tax referee shall certify the appraised value of the land and the amount of taxes due and payable by the transferee. Such certification shall accompany any offer of land to the state.