California · Revenue and Taxation Code - RTC

RTC §423.4: Land subject to a farmland security zone contract specified in Section 51296.

What this law says, in plain English

This statute references land covered by a farmland security zone contract as defined in Section 51296, establishing the legal classification of such property.

Read the full statutory text

Land subject to a farmland security zone contract specified in Section 51296.1 of the Government Code shall be valued for assessment purposes at 65 percent of the value under Section 423 or 65 percent of the value under Section 110.1, whichever is lower.

Verify at the official source: California legislative text

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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.