California · Revenue and Taxation Code - RTC
RTC §430: There shall be a rebuttable presumption that the present use of open-space land which is enforceably restricted and devoted to agricultural use is its highest and best agricultural use.
What this law says, in plain English
The law creates a rebuttable presumption that open-space land restricted and used for agriculture is presumed to be its highest and best agricultural use unless proven otherwise.
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