reglab/statecodes huggingface dataset:
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.3 - Assessment of Implements of Husbandry › Section 414.

414. Upon request of the assessor of the county in which an implement of husbandry is located, the owner shall file with him a statement setting forth the make, model and year of manufacture of the implement.
(Added by Stats. 1970, Ch. 973.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction › Section 421.5.

421.5. For purposes of this article, the following terms have the following meaning:
(a) “Agricultural conservation easement” shall have the same meaning as defined in Section 10211 of the Public Resources Code.
(b) “Open-space land” includes land subject to an agricultural conservation easement.
(Amended by Stats. 2002, Ch. 616, Sec. 37. Effective January 1, 2003.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction › Section 422.

422. For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, open-space land is “enforceably restricted” if it is subject to any of the following:
(a) A contract;
(b) An agreement;
(c) A scenic restriction entered into prior to January 1, 1975;
(d) An open-space easement; or
(e) A wildlife habitat contract.
For the purposes of this article no restriction upon the use of land other than those enumerated in this section shall be considered to be an enforceable restriction.
(Amended by Stats. 1975, Ch. 224.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction › Section 422.5.

422.5. For the purposes of this article, open-space land is “enforceably restricted” within the meaning of Section 8 of Article XIII of the California Constitution if it is subject to an agricultural conservation easement.
(Added by Stats. 1995, Ch. 931, Sec. 3. Effective January 1, 1996.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction › Section 422.7.

422.7. (a) For purposes of this section, the term “open-space land” includes land subject to contract for an urban agricultural incentive zone, as defined in subdivision (b) of Section 51040.3 of the Government Code. For purposes of this section, open-space land is enforceably restricted within the meaning of Section 8 of Article XIII of the California Constitution if it is subject to an urban agriculture incentive zone contract.
(b) (1) Open-space land subject to contract for an urban agricultural incentive zone pursuant to Section 52010.3 shall be valued for assessment at the rate based on the average per-acre value of irrigated cropland in California, adjusted proportionally to reflect the acreage of the property under contract, as most recently published by the National Agricultural Statistics Service of the United States Department of Agriculture.
(2) Notwithstanding the published rate, the valuation resulting from the section shall not exceed the lesser of either the valuation that would have resulted by a calculation under Section 110, or the valuation that would have resulted by a valuation under Section 110.1, as though the property was not subject to an enforceable restriction in the base year.
(c) The State Board of Equalization shall post the per-acre land value as published by the National Agricultural Statistics Service of the United States Department of Agriculture on its Internet Web site within 30 days of publication, and shall provide the rate to county assessors no later than January 1 of each assessment year.
(Added by Stats. 2013, Ch. 406, Sec. 3. (AB 551) Effective January 1, 2014.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction › Section 423.3.

423.3. Any city or county may allow land subject to an enforceable restriction under the Williamson Act or a migratory waterfowl habitat contract to be assessed in accordance with one or more of the following:
(a) Land specified in paragraph (1) of subdivision (a) of Section 16142 of the Government Code shall be assessed at the value determined as provided in Section 423, but not to exceed a uniformly applied percentage of its base year value pursuant to Section 110.1, adjusted to reflect the percentage change in the cost of living not to exceed 2 percent per year. In no event shall that percentage be less than 70 percent.
(b) Prime commercial rangeland shall be assessed at the value determined as provided in Section 423, but not to exceed a uniformly applied percentage of its base year value pursuant to Section 110.1, adjusted to reflect the percentage change in the cost of living not to exceed 2 percent per year. In no event shall that percentage be less than 80 percent.
For purposes of this subdivision, “prime commercial rangeland” means rangeland that meets all of the following physical-chemical parameters:
(1) Soil depth of 12 inches or more.
(2) Soil texture of fine sandy loam to clay.
(3) Soil permeability of rapid to slow.
(4) Soil with at least 2.5 inches of available water holding capacity in profile.
(5) A slope of less than 30 percent.
(6) A climate with 80 or more frost-free days per year.
(7) Ten inches or more average annual precipitation.
(8) When managed at potential, the land generally requires less than 17 acres to support one animal unit per year.
Property owners of land specified in this subdivision shall demonstrate that their land falls within the above definition when requested by the city or county.
(c) Land specified in paragraph (2) of subdivision (a) of Section 16142 of the Government Code shall be assessed at the value determined as provided in Section 423, but not to exceed a uniformly applied percentage of its base year value pursuant to Section 110.1, adjusted to reflect the percentage change in the cost of living not to exceed 2 percent per year. In no event shall that percentage be less than 90 percent.
(d) Waterfowl habitat shall be assessed at the value determined as provided in Section 423.7 but not to exceed a uniformly applied percentage of its base year value pursuant to Section 110.1, adjusted to reflect the percentage change in the cost of living not to exceed 2 percent per year. In no event shall that percentage be less than 90 percent.
(Amended by Stats. 2016, Ch. 86, Sec. 275. (SB 1171) Effective January 1, 2017.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction › Section 423.4.

423.4. 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.
(Amended by Stats. 2002, Ch. 616, Sec. 38. Effective January 1, 2003.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction › Section 423.5.

423.5. When valuing open-space land which is enforceably restricted and used for the production of timber for commercial purposes, the county assessor shall not consider sales data on lands, whether or not enforceably restricted, but shall determine the value of such timberland to be the present worth of the income which the future harvest of timber crops from the land and the income from other allowed compatible uses can reasonably be expected to yield under prudent management. The value of timberland pursuant to this section shall be determined in accordance with rules and regulations issued by the board. In determining the value of timberland pursuant to this section, the board and the county assessor shall use the capitalization rate derived pursuant to subdivision (b) of Section 423. The ratio prescribed in Section 401 shall be applied to the value of the land determined in accordance with this section to obtain its assessed value.
For the purposes of this section, the income of each acre of land shall be presumed to be no less than two dollars ($2), and the present worth of this income shall not be reduced by the value of any exempt timber on the land.
There shall be a rebuttable presumption that “prudent management” does not include use of the land for recreational use, as defined in subdivision (n) of Section 51201 of the Government Code, unless the land is actually devoted to such use.
(Amended by Stats. 1984, Ch. 678, Sec. 21.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction › Section 423.8.

423.8. (a) Notwithstanding the acreage requirement specified in subdivision (f) of Section 421, both of the following apply with respect to enrollment in a wildlife habitat contract:
(1) Any open-space land that has been restricted as wildlife or endangered species habitat by a political subdivision of the state or entity of state government shall, upon the request of the owner of that land, be enrolled in a wildlife habitat contract with the political subdivision of the state or entity of state government that has so restricted the subject open-space land.
(2) Any open-space land that has been restricted as wildlife or endangered species habitat by an agency of the federal government shall, upon the request of the landowner, be enrolled in a wildlife habitat contract with the city or county having jurisdiction over the restricted open-space land.
For any open-space land eligible for valuation under Section 422.5, 423, 423.3, 423.5, 426, or 435, that has also been enrolled in a wildlife habitat contract pursuant to this section, the controlling value of the land shall, except as otherwise provided in the following sentence, be the lower of the values determined for that land pursuant to those sections or Section 402.1. Other lands enrolled in a wildlife habitat contract pursuant to this section shall be assessed at the value determined as provided in Section 402.1.
(b) In no event shall this section or Section 421 be construed to authorize a political subdivision or any entity of the state or federal government to restrict the otherwise lawful use of property by designating all or part of that property as wildlife habitat or endangered species habitat without the consent of the owner of that property.
(c) It is the intent of the Legislature in adding this section to establish a nonexclusive alternative method of recognizing, for purposes of property taxation, the existence of certain governmental restrictions on the use of property. Neither this section nor Section 402.1 shall be construed or applied to require the existence of a wildlife habitat contract, as described in this section, as a necessary condition for recognizing the effect upon the taxable value of property of any enforceable restriction that is recognized under Section 422, 422.5, or 402.1 and is legally established by statute, regulation, or any action or classification by a governmental entity, for the benefit of wildlife, endangered species, or their habitats.
(Amended by Stats. 2002, Ch. 616, Sec. 39. Effective January 1, 2003.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction › Section 423.9.

423.9. Land which is zoned as timberland production pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of the Government Code and which is not under an open-space contract pursuant to Section 51240 of the Government Code shall be valued pursuant to Section 435.
(Amended by Stats. 1982, Ch. 1489, Sec. 35.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction › Section 424.

424. Parties to existing agreements and scenic easement deeds may modify such agreements and deeds to the requirements of Section 422.
(Added by Stats. 1967, Ch. 1711.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction › Section 426.

426. (a) Notwithstanding any provision of Section 423 to the contrary, if either the county, city, or nonprofit organization or the owner of land subject to contract, agreement, scenic restriction, or open-space easement has served notice of nonrenewal as provided in Section 51091, 51245, or 51296.9 of the Government Code, and the county assessors shall, unless the parties shall have subsequently rescinded the contract pursuant to Section 51254 or 51255 of the Government Code, value the land as provided in this section.
(b) If the owner of land serves notice of nonrenewal or the county, city, or nonprofit organization serves notice of nonrenewal and the owner fails to protest as provided in Section 51091, 51245, or 51296.9 of the Government Code, subdivision (c) shall apply immediately. If the county, city, or nonprofit organization serves notice of nonrenewal and the owner does protest as provided in Section 51091, 51245, or 51296 of the Government Code, subdivision (c) shall apply when less than six years remain until the termination of the period for which the land is enforceably restricted.
(c) Where any of the conditions in subdivision (b) apply, the board or assessor in each year until the termination of the period for which the land is enforceably restricted shall do all of the following:
(1) Determine the value of the land pursuant to Section 110.1. If the land is not subject to Section 110.1 when the restriction expires, the value shall be determined pursuant to Section 110 as if it were free of contractual restriction. If the land will be subject to a use for which this code provides a special restricted assessment, the value shall be determined as if it were subject to the new restriction.
(2) Determine the value of the land by capitalization of income as provided in Section 423 and without regard to the existence of any of the conditions in subdivision (b).
(3) Subtract the value determined in paragraph (2) of subdivision (c) by capitalization of income from the full value determined in paragraph (1).
(4) Using the rate announced by the board pursuant to paragraph (1) of subdivision (b) of Section 423, discount the amount obtained in paragraph (3) for the number of years remaining until the termination of the contract, agreement, scenic restriction, or open-space easement.
(5) Determine the value of the land by adding the value determined by capitalization of income as provided in paragraph (2) and the value obtained in paragraph (4).
(6) Apply the ratio prescribed in Section 401 to the value of the land determined in paragraph (5) to obtain its assessed value.
(Amended by Stats. 2003, Ch. 62, Sec. 274. Effective January 1, 2004.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction › Section 427.

427. Nothing in this article shall prevent the board or the assessor, in valuing open-space land for assessment purposes from taking into consideration the existence of any mines, minerals and quarries in or upon the land being valued, including, but not limited to oil, gas, and other hydrocarbon substances.
(Added by Stats. 1969, Ch. 862.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction › Section 428.

428. The provisions of this article shall not apply to any residence, including any agricultural laborer housing facility as provided for in Sections 51220, 51231, 51238, and 51282.3 of the Government Code, on the land being valued or to an area of reasonable size used as a site for such a residence.
(Amended by Stats. 1985, Ch. 186, Sec. 11.2.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction › Section 429.

429. Notwithstanding the provisions of Section 105(b) of this code, in valuing land enforceably restricted pursuant to this article, fruit-bearing or nut-bearing trees and vines on the land and not exempt from taxation shall be valued as land. Any income shall include that which can be expected to be derived from such trees and vines and no other value shall be given such trees and vines for the purpose of assessment.
(Amended by Stats. 1974, Ch. 311.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction › Section 430.

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.
(Added by renumbering Section 431 by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction › Section 430.5.

430.5. No land shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 422 is signed, accepted, and recorded on or before the lien date for the fiscal year to which the valuation would apply. To provide counties and cities with time to meet the requirement of this section, the land that is to be subject to a contract shall have been included in a proposal to establish an agricultural preserve submitted to the planning commission or planning department, or the matter of accepting an open-space easement or scenic restriction shall have been referred to that commission or department on or before October 15 preceding the lien date to which the contract, easement or restriction is to apply.
(Amended by Stats. 1997, Ch. 941, Sec. 11. Effective January 1, 1998.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.7 - Valuation of Timberland and Timber › Section 431.

431. For purposes of this article, the following terms have the following meaning:
(a) “Timber” means trees of any species maintained for eventual harvest for forest products purposes, whether planted or of natural growth, standing or down, on privately or publicly owned lands, including Christmas trees, but does not mean nursery stock.
(b) “Timberland” means land zoned pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of the Government Code.
(c) “Timber Advisory Committee” means a standing committee appointed by the board composed of one representative of the Board of Equalization, one representative of the State Board of Forestry and Fire Protection, five assessors from the rate adjustment counties defined in Section 38105, and one member representing small-scale timber owners, and one member representing large-scale timber owners.
(Amended by Stats. 1998, Ch. 972, Sec. 26. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.7 - Valuation of Timberland and Timber › Section 432.

432. Any rule or regulation required to be adopted pursuant to this article shall be in compliance with procedures set forth for adoption of rules under the Administrative Procedure Act.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.7 - Valuation of Timberland and Timber › Section 433.

433. When land is zoned as timberland production a notation of such zoning shall be made on the assessment rolls by the words “Timberland Production Zone” or the initials “T.P.Z.”
(Amended by Stats. 1982, Ch. 1489, Sec. 36.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.7 - Valuation of Timberland and Timber › Section 434.

434. On or before September 1, 1976, the board, after consultation with the Timber Advisory Committee, shall prepare instructions setting forth temporary criteria and procedures for grading timberland on the basis of its site quality and operability. Five general site quality classes shall be established. These classes shall be the same as those adopted by the State Board of Forestry and Fire Protection pursuant to subdivision (d) of Section 4528 of, and Section 4551 of, the Public Resources Code. Within each of the five site quality classes, appropriate classes of operability shall be established, based on factors, such as accessibility, topography, and legislative or administrative restraints. On or before December 31, 1979, these classes shall be designated as operative or inoperative. Commencing with January 1, 1980, the board shall determine appropriate designations of operability. On or before March 1, 1977, each assessor shall grade all timberland within the county on the basis of these instructions. The assessor’s grading is subject to the appeals procedure established by law for other assessments, as provided in Chapter 4 (commencing with Section 721) of Part 2 and Chapter 1 (commencing with Section 1601) of Part 3.
(Amended by Stats. 1998, Ch. 972, Sec. 27. Effective January 1, 1999.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.7 - Valuation of Timberland and Timber › Section 434.1.

434.1. (a) On or before March 1, 1977, the board after consultation with the Timber Advisory Committee shall adopt rules setting forth final procedures for grading timberland on the basis of its site quality and operability. Such rules shall follow the format set forth in Section 434.
(b) On or before March 1, 1978, each assessor in accordance with rules set forth in subdivision (a) shall grade all timberland in his county. The assessor’s grading is subject to the appeals procedure established by law for other assessments as provided in Chapter 1 (commencing with Section 1601) of Part 3.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.7 - Valuation of Timberland and Timber › Section 434.2.

434.2. Within 30 days of the effective date of this section, the board shall appoint the timber advisory committee as defined in subdivision (c) of Section 431.
(Added by Stats. 1976, Ch. 176.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.7 - Valuation of Timberland and Timber › Section 435.

435. (a) In preparing the assessment roll for the 1984–85 fiscal year and each fiscal year thereafter, the assessor shall use as the value of each parcel of timberland the appropriate site value pursuant to Section 434.5 plus the value, if any, attributable to existing, compatible, nonexclusive uses of the land. Assessments of values attributable to compatible uses determined in accordance with this part are subject to the appeals procedure established by law for other assessments.
(b) Nothing in this article shall prevent the assessor in valuing timberland from taking into consideration the existence of any mines, minerals, and quarries in or upon the land being valued, including, but not limited to, geothermal resources and oil, gas, and other hydrocarbon substances.
(c) The provisions of this article shall not apply to any structure on the land being valued or to an area of reasonable size used as a site for approved compatible uses.
(Amended by Stats. 1983, Ch. 1198, Sec. 2.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.7 - Valuation of Timberland and Timber › Section 436.

436. On the lien date for the 1977–78 fiscal year and thereafter, all timber on both privately and publicly owned lands shall be exempt from property taxation, including possessory interest taxation, and shall not be assessed for taxation purposes. Nothing herein shall preclude the assessment of trees standing on land not zoned as timberland production under this article for purposes of property taxation based on their aesthetic or amenity value.
(Amended by Stats. 1982, Ch. 1489, Sec. 38.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.7 - Valuation of Timberland and Timber › Section 437.

437. Whenever the debt limit of a taxing agency is based wholly or in part on the assessed value of the agency, there shall be added to such assessed value the assessed valuation equivalents of revenue amounts certified pursuant to Section 27423 of the Government Code.
The assessed valuation equivalents for revenue amounts certified pursuant to Section 27423 of the Government Code shall be derived by multiplying such amounts by a factor of 100 and dividing the product by the secured tax rate for the prior year.
(Amended by Stats. 1984, Ch. 678, Sec. 23.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.9 - Historical Property › Section 439.

439. For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, property is “enforceably restricted” if it is subject to an historical property contract executed pursuant to Article 12 (commencing with Section 50280) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code.
(Added by Stats. 1977, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.9 - Historical Property › Section 439.1.

439.1. For purposes of this article “restricted historical property” means qualified historical property, as defined in Section 50280.1 of the Government Code, that is subject to a historical property contract executed pursuant to Article 12 (commencing with Section 50280) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code. For purposes of this section, “qualified historical property” includes qualified historical improvements and any land on which the qualified historical improvements are situated, as specified in the historical property contract. If the historical property contract does not specify the land that is to be included, “qualified historical property” includes only that area of reasonable size that is used as a site for the historical improvements.
(Amended by Stats. 1993, Ch. 831, Sec. 2. Effective October 6, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.9 - Historical Property › Section 439.3.

439.3. Notwithstanding any provision of Section 439.2 to the contrary, if either the county or city or the owner of restricted historical property subject to contract has served notice of nonrenewal as provided in Section 50282 of the Government Code, the county assessor shall value that restricted historical property as provided in this section.
(a) Following the hearing conducted pursuant to Section 50285 of the Government Code, subdivision (b) shall apply until the termination of the period for which the restricted historical property is enforceably restricted.
(b) The board or assessor in each year until the termination of the period for which the property is enforceably restricted shall do all of the following:
(1) Determine the full cash value of the property pursuant to Section 110.1. If the property is not subject to Section 110.1 when the restriction expires, the value shall be determined pursuant to Section 110 as if the property were free of contractual restriction. If the property will be subject to a use for which this chapter provides a special restricted assessment, the value of the property shall be determined as if it were subject to the new restriction.
(2) Determine the value of the property by the capitalization of income method as provided in Section 439.2 and without regard to the fact that a notice of nonrenewal or cancellation has occurred.
(3) Subtract the value determined in paragraph (2) of this subdivision by capitalization of income from the full cash value determined in paragraph (1).
(4) Using the rate announced by the board pursuant to paragraph (1) of subdivision (b) of Section 439.2, discount the amount obtained in paragraph (3) for the number of years remaining until the termination of the period for which the property is enforceably restricted.
(5) Determine the value of the property by adding the value determined by the capitalization of income method as provided in paragraph (2) and the value obtained in paragraph (4).
(6) Apply the ratios prescribed in Section 401 to the value of the property determined in paragraph (5) to obtain its assessed value.
(Amended by Stats. 1993, Ch. 831, Sec. 4. Effective October 6, 1993.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 1.9 - Historical Property › Section 439.4.

439.4. No property shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 439 is signed, accepted and recorded on or before the lien date for the fiscal year in which the valuation would apply.
(Added by Stats. 1977, Ch. 1040.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 441.5.

441.5. (a) In lieu of completing the property statement as printed by the assessor pursuant to Section 452, the assessor may accept the information required of the taxpayer by any of the following methods:
(1) Attachments to the property statement, provided that the attachments shall be in a format as specified by the assessor and one copy of the property statement, as printed by the assessor, is signed by the taxpayer and carries appropriate reference to the data attached.
(2) An electronically filed property statement that is authenticated as provided in subdivision (k) of Section 441.
(3) A property statement that is substantially similar to the property statement as printed by the assessor that is signed by the taxpayer.
(b) The assessor may consider information provided by any of the methods specified in subdivision (a) as the property statement for purposes of this division.
(Amended by Stats. 2009, Ch. 204, Sec. 4. (SB 822) Effective January 1, 2010.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 442.

442. (a) The property statement shall show all taxable property owned, claimed, possessed, controlled, or managed by the person filing it and required to be reported thereon.
Every person owning, claiming, possessing, controlling or managing property shall furnish any required information or records to the assessor for examination at any time.
(b) The requirements of this article shall be satisfied with respect to property belonging to others for which the declarer has contractual property tax obligations if the declarer includes that property in the property statement, submits the statement timely, and includes in the statement all information required in the statement pertaining to property belonging to others.
(c) Property that is the subject of a contract designated as a lease that provides that the lessee has the option of acquiring the property at the end of the lease term for one dollar ($1), or any other nominal consideration, shall be reported by the lessor on the lessor’s property statement. If that property qualifies for the property tax exemption provided for by subdivision (d) or (e) of Section 3 of Article XIII of the California Constitution, that property shall be regarded as owned by the lessee and is not required to be shown on any property statement of the lessor.
(Amended by Stats. 2003, Ch. 316, Sec. 4. Effective January 1, 2004.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 443.

443. The property statement shall also show:
(a) The county where the property is taxable.
(b) If taxable in the county where the statement is made, any city or revenue district where it is situated.
(Enacted by Stats. 1939, Ch. 154.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 443.1.

443.1. If the property statement is timely filed in duplicate with a request that the assessor mark on the duplicate statement opposite each category of property reported on the statement, the full value of such category of property as determined by the assessor, the assessor shall perform such service and shall return the duplicate to the person filing it no later than July 15 of the year in which it was filed.
(Amended by Stats. 1974, Ch. 311.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 445.

445. The property statement shall show a description of property, in the detail required. Such required detail may include the cost of the property if the information is within the knowledge of the assessee or is available to him from his own or other records.
(Amended by Stats. 1970, Ch. 531.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 448.

448. The property statement shall show all information as of 12:01 a.m. on the lien date.
(Amended by Stats. 1967, Ch. 818.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 451.

451. All information requested by the assessor or furnished in the property statement shall be held secret by the assessor. The statement is not a public document and is not open to inspection, except as provided in Section 408.
(Amended by Stats. 1971, Ch. 1633.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 452.

452. (a) For the assessment year beginning in 1968 and each assessment year thereafter, the board shall prescribe in detail the content of property statements, including the specific wording, to be used by all assessors in the several counties, and cities and counties, and shall notify assessors of those specifications no later than the August 31 prior to the tax lien date on which they become effective. Each assessor shall incorporate the specifications on the exact form the assessor proposes to use and submit that form to the board for approval prior to use. The property statement shall not include any question that is not germane to the assessment function.
(b) (1) For property statements to be filed in the 2008 assessment year and each assessment year thereafter, the board shall prescribe that the property statement also include the following:
(A) A brief statement noting the obligation to pay use tax on taxable purchases for which sales tax was not applicable.
(B) Information regarding payment of use tax, which information may be limited to the California Department of Tax and Fee Administration’s phone number and an internet website address at which specific information and forms for use tax payment may be obtained.
(C) A statement advising the taxpayer that information provided on a property statement may be shared with the California Department of Tax and Fee Administration.
(2) The board shall implement paragraph (1) in a manner that does not increase local costs.
(Amended by Stats. 2021, Ch. 432, Sec. 10. (SB 824) Effective January 1, 2022.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 453.

453. The assessor may request any person found within his county to make and subscribe an affidavit, showing his name, place of residence or place of business, and whether he is the owner of any taxable property.
(Amended by Stats. 1971, Ch. 1633.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 454.

454. The assessor may subpena and examine any person in relation to:
(a) any statement furnished him, or
(b) any statement disclosing property assessable in his county that may be stored with, possessed, or controlled by the person.
He may do this in any county where the person may be found, but shall not require the person to appear before him in any other county than that in which the subpena is served.
(Enacted by Stats. 1939, Ch. 154.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 455.

455. The assessor shall not combine parcels into a single assessment when any of those parcels have been declared to be tax defaulted for delinquent taxes. This section does not apply to subdivided land reverted to acreage in accordance with provisions of the Subdivision Map Act and local ordinances.
(Amended by Stats. 1985, Ch. 316, Sec. 3.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 456.

456. If the assessor has not received from the owner of a tract of land a legal description or a description which geographically locates the property, he may require such a description from the owner or his agent, or, in case they cannot be found or are unknown, the person in possession. Such legal description may be by reference to the assessor’s map and parcel number.
(Amended by Stats. 1974, Ch. 186.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 457.

457. If the owner, agent, or person in possession neglects to furnish the assessor with the description within 10 days after the request, the assessor shall cite him to appear before the superior court of the county where the land is situated within five days after service of the citation. On the day named in the citation, to the exclusion of all other business, the court shall proceed to hear his return and answer to the citation.
(Amended by Stats. 1971, Ch. 1633.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 458.

458. If the court finds the land has not been surveyed or divided so that it can be legally described, the court shall, by order duly entered in open court, direct the county surveyor to make a survey, and define the boundaries and location of the land by parcels not exceeding six hundred and forty acres each, and deliver it to the assessor.
(Enacted by Stats. 1939, Ch. 154.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 459.

459. The expense of making the survey and description by the county surveyor is a lien on the land, and, when approved by the superior court, shall be certified by it to the board of supervisors who shall, by resolution, direct the auditor to add the expense to the taxes on the land, to be collected like other taxes.
(Amended by Stats. 1941, Ch. 1240.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 459.5.

459.5. Sections 457, 458, and 459 are applicable when the owner, his agent, or person in possession neglects to furnish the assessor of any taxing agency, including a taxing agency having its own system for the levying and collection of taxes or assessments, with a requested description of any tract of land.
(Amended by Stats. 1970, Ch. 531.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 460.

460. If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.
(Enacted by Stats. 1939, Ch. 154.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 461.

461. Every person who willfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be made as the basis of imposing any tax or assessment, is guilty of a misdemeanor and upon conviction thereof may be punished by imprisonment in the county jail for a period not exceeding six months or by a fine not exceeding one thousand dollars ($1,000), or by both.
(Amended by Stats. 1983, Ch. 1092, Sec. 365. Effective September 27, 1983. Operative January 1, 1984, by Sec. 427 of Ch. 1092.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 462.

462. Every person is guilty of a misdemeanor who, after written request by the assessor, does any of the following:
(a) Refuses to make available to the assessor any information which is required by subdivision (d) of Section 441 of this code.
(b) Gives a false name.
(c) Willfully refuses to give his true name.
Upon conviction of any offense in this section, the defendant may be punished by imprisonment in the county jail for a period not exceeding six months or by a fine not exceeding one thousand dollars ($1,000), or by both.
If the defendant is a corporation, it may be punished by an additional fine of two hundred dollars ($200) for each day it refuses to comply with the provisions of this section, up to a maximum of twenty thousand dollars ($20,000).
(Amended by Stats. 1983, Ch. 1092, Sec. 366. Effective September 27, 1983. Operative January 1, 1984, by Sec. 427 of Ch. 1092.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 463.

463. (a) If any person who is required by law or is requested by the assessor to make an annual property statement fails to file an annual property statement within the time limit specified by Section 441 or make and subscribe the affidavit respecting his or her name and place of residence, a penalty of 10 percent of the assessed value of the unreported taxable tangible property of that person placed on the current roll shall be added to the assessment made on the current roll.
(b) Notice of any penalty added to the secured roll pursuant to this section shall be mailed by the assessor to the assessee at his or her address as contained in the official records of the county assessor.
(c) If the assessee establishes to the satisfaction of the county board of equalization or the assessment appeals board that the failure to file the property statement within the time required by Section 441 was due to reasonable cause and circumstances beyond the assessee’s control, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, it may order the penalty abated, provided the assessee has filed with the county board written application for abatement of the penalty within the time prescribed by law for the filing of applications for assessment reductions.
(d) If the penalty is abated it shall be canceled or refunded in the same manner as an amount of tax erroneously charged or collected.
(Amended by Stats. 2015, Ch. 501, Sec. 1. (AB 571) Effective January 1, 2016.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 464.

464. All moneys recovered by the assessor under Section 463 shall be paid into the county treasury.
(Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
2023 California Code › Revenue and Taxation Code - RTC › DIVISION 1 - PROPERTY TAXATION › PART 2 - ASSESSMENT › CHAPTER 3 - Assessment Generally › ARTICLE 2 - Information From Taxpayer › Section 465.

465. (a) Except as provided in subdivision (b), the assessor may destroy any document when six years have elapsed since the lien date for the tax year for which that document was obtained. Documents may be destroyed immediately upon preservation in a medium that provides access to the documents such as microfilm, microfiche, electronic document imaging, or other media that captures a true image of the document that may later be retrieved.
(b) Affidavits claiming an exemption, for the first time, pursuant to Sections 254.5, 257, and 277 may be destroyed by the assessor as follows:
(1) Six years after the lien date of the tax year for which the exemption was last granted.
(2) Upon preservation in a medium that provides access to the documents such as microfilm, microfiche, electronic document imaging, or other media that captures a true image of the document that may later be retrieved.
(Amended by Stats. 2010, Ch. 185, Sec. 3. (SB 1493) Effective January 1, 2011.)