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 Jun. 25, 2025).

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Up to date

Verified:
Jun. 25, 2025

§ 427's source at ca.gov

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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).