Section 423.9.

Cal. Revenue and Taxation Code - RTC § 423.9.
in effect
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Land which is zoned as timberland production pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of the Government Code and which is not under an open-space contract pursuant to Section 51240 of the Government Code shall be valued pursuant to Section 435.

References

referencesCal. Government Code - GOV § 51100.
referencesCal. Government Code - GOV § 51240.
referencesCal. Revenue and Taxation Code - RTC § 435.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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