Revenue and Taxation Code section 439

For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, property is “enforceably restricted” if it is subject to an historical property contract executed pursuant to Article 12 (commencing with Section 50280) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code.

Source: Section 439, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=439. (updated Jan. 1, 1977; accessed Jun. 9, 2025).

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Up to date

Verified:
Jun. 9, 2025

§ 439’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_439

Original Source: Section 439, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=439. (last accessed May 12, 2025).