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Statutes » California » Revenue and Taxation Code » Division 1

Cal. RTC § 423.4

This is the official text of Cal. RTC § 423.4, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.

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Official 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.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.