California Revenue and Taxation Code 427 – Nothing in this article shall prevent the board or the assessor, in …
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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.)
Terms Used In California Revenue and Taxation Code 427
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
