Revenue and Taxation Code section 428

The provisions of this article shall not apply to any residence, including any agricultural laborer housing facility as provided for in Section 51220, 51231, 51238, and 51282.3 of the Government Code, on the land being valued or to an area of reasonable size used as a site for such a residence.

Source: Section 428, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=428. (accessed Jun. 2, 2025).

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421.5
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422.7
423
423.3
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428
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430.5

Last Updated

May 12, 2025

§ 428’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_428

Original Source: Section 428, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=428. (last accessed May 12, 2025).