BlackletterCalifornia law

Revenue and Taxation Code § 430

ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction

Current as of September 28, 2026Rev. & Tax. Code, § 430Official source ↗

Added by renumbering Section 431 by Stats. 1976, Ch. 176.

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.