Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > F > 415.0000 FARMLAND SECURITY ZONE > Annotation 415.0001

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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F

415.0000 FARMLAND SECURITY ZONE

See California Land Conservation Act; Open-Space Lands

415.0001 Alternative Assessment. Revenue and Taxation Code section 423.4 is constitutional in authorizing property to be assessed at 65 percent of a specified value under the circumstances described therein. OAG 3/10/1999 (No. 98-1106, Vol. 82, p.52).