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Business Taxes Law Guide—Revision 2024
Timberland Law Annotations
830.0015 Compatible, Nonexclusive, Uses. Revenue and Taxation Code section 435(a) requires that the value attributable to existing, compatible, nonexclusive uses, including compatible uses listed in Government Code section 51104(h), on Timberland Production Zone (TPZ) land are the fair market values of such uses, including the values of any added lands or improvements utilized in the course of such uses, or the base year or adjusted base year value of such uses, including such values of any added lands or improvements, whichever is lower, as determined annually.
However, the values of roads and other improvements providing access necessary to the growing and harvesting of timber on the site are included in immediate harvest values per Revenue and Taxation Code section 38109. Only the value of roads and other improvements that are unrelated to or exceed ("superior to") what is necessary for access to the timber on the site is to be added to the TPZ land value under Revenue and Taxation Code section 435(a). C 6/8/2000.