Revenue and Taxation Code section 427

Nothing in this article shall prevent the board or the assessor, in valuing open-space land for assessment purposes from taking into consideration the existence of any mines, minerals and quarries in or upon the land being valued, including, but not limited to oil, gas, and other hydrocarbon substances.

Source: Section 427, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=427. (updated Jan. 1, 1969; accessed Sep. 22, 2025).

421
421.5
422
422.5
422.7
423
423.3
423.4
423.5
423.7
423.8
423.9
424
426
427
428
429
430
430.5

Up to date

Verified:
Sep. 22, 2025

§ 427's source at ca.gov

Stay Connected

Join thousands of people who receive monthly site updates.

Get Legal Help

The State Bar of California runs a service for finding an attorney in good standing. Initial consultations are usually free or discounted: Certified Lawyer Referral Services Directory

Committed to Public Service

We will always provide free access to the current law. In addition, we provide special support for non-profit, educational, and government users. Through social entrepreneurship, we’re lowering the cost of legal services and increasing citizen access.

Navigate

California:	Codes
Colorado:	C.R.S.
Florida:	Statutes
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

Location: https://california.public.law/codes/revenue_and_taxation_code_section_427

Original Source: Section 427, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=427. (last accessed May 12, 2025).