Section 428.

Cal. Revenue and Taxation Code - RTC § 428.
in effect
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The provisions of this article shall not apply to any residence, including any agricultural laborer housing facility as provided for in Sections 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.

References

referencesCal. Government Code - GOV § 51220.
referencesCal. Government Code - GOV § 51231.
referencesCal. Government Code - GOV § 51238.
referencesCal. Government Code - GOV § 51282.3.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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