California Legal Codes and Statutes

§ 430

Added by renumbering Section 431 by Stats. 1976, Ch. 176.

There shall be a rebuttable presumption that the present use of open-space land which is enforceably restricted and devoted to agricultural use is its highest and best agricultural use.

Cite this section

Cal. Rev. & Tax. Code § 430 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-3-assessment-generally/article-1-5-valuation-of-open-space-land-subject-to-an-enforceable-restriction/section-430

Other sections in Article 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction

§ 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

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