Revenue and Taxation Code section 38103.1

“Timberland” means privately or publicly owned land which is devoted to and used for growing and harvesting timber, or for growing and harvesting timber and compatible uses, and which is capable of growing an average annual volume of wood fiber of at least 15 cubic feet per acre.

Source: Section 38103.1, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=38103.­1.­ (updated Jan. 1, 1976; accessed Jul. 14, 2025).

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Verified:
Jul. 14, 2025

§ 38103.1's source at ca​.gov