Section 439.4.

Cal. Revenue and Taxation Code - RTC § 439.4.
in effect
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No property shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 439 is signed, accepted and recorded on or before the lien date for the fiscal year in which the valuation would apply.

References

referencesCal. Revenue and Taxation Code - RTC § 439.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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