Revenue and Taxation Code section 24948

For purposes of this part, if property lying within an irrigation project is sold or otherwise disposed of in order to conform to the acreage limitation provisions of federal reclamation laws, such sale or disposition shall be treated as an involuntary conversion to which Section 24943 to 24949, inclusive, apply.

Source: Section 24948, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=24948.­ (updated Jan. 1, 1961; accessed Jun. 26, 2026).

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Verified:
Jun. 26, 2026

§ 24948's source at ca​.gov