California · Evidence Code
EVID §823: Notwithstanding any other provision of this article, the value of property for which there is no relevant, comparable market may be determined by any method of valuation that is just and equitable.
What this law says, in plain English
When property has no comparable market value, courts may use any fair and reasonable valuation method to determine its worth.
Read the full statutory text
Notwithstanding any other provision of this article, the value of property for which there is no relevant, comparable market may be determined by any method of valuation that is just and equitable.
Verify at the official source: California legislative text
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