California Revenue and Taxation Code 434.1 – (a) On or before March 1, 1977, the board after consultation …
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(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.
Terms Used In California Revenue and Taxation Code 434.1
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- County: includes city and county. See California Revenue and Taxation Code 15
(Added by Stats. 1976, Ch. 176.)