Revenue and Taxation Code section 423.9

Land which is zoned as timberland production pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of the Government Code and which is not under an open-space contract pursuant to Section 51240 of the Government Code shall be valued pursuant to Section 435.

Source: Section 423.9, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=423.9. (updated Jan. 1, 1982; accessed Dec. 29, 2025).

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Up to date

Verified:
Dec. 29, 2025

§ 423.9's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_423.9

Original Source: Section 423.9, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=423.9. (last accessed May 12, 2025).