BlackletterCalifornia law

Revenue and Taxation Code § 439

ARTICLE 1.9. Historical Property

Current as of September 28, 2026Rev. & Tax. Code, § 439Official source ↗

Added by Stats. 1977, Ch. 1040.

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.