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Business Taxes Law Guide—Revision 2024

Timberland Law Annotations


830.0055 Nonpermitted Use. Land zoned as TPZ is enforceably restricted and must be valued pursuant to Revenue and Taxation Code sections 434.5 and 435. There is no legal authority for valuing a TPZ parcel according to its actual use.

Nonpermitted use of TZP property should be stopped by action of the County Board of Supervisors and/or County Counsel pursuant to Government Code section 51116, or the property could be rezoned pursuant to Government Code section 51121. C 5/20/1988.