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Business Taxes Law Guide—Revision 2024
Timberland Law Annotations
830.0103 Tax Recoupment Fee. Pursuant to the provisions of the California Timberland Productivity Act of 1982, it is the county board of supervisors or the city council, not the county assessor, that zones property as timberland production (TPZ) and makes decisions on immediate rezoning requests made by a landowner. The tax recoupment fee is imposed when land set aside as TPZ is rezoned for immediate, non-timberland production use. Calculation of the tax recoupment fee requires the county assessor to reassess the rezoned parcels on the basis of the value of the property in its rezoned use. Pursuant to Government Code section 51142(a), an assessor may undertake such reassessment only following rezoning of land in the timberland production zone. No other authorization to reassess TPZ property is given in the statute. Therefore, the county assessor is required to reassess property previously set aside as TPZ to determine the tax recoupment fee only if that property is immediately rezoned by approval of the county board of supervisors or the city council. C 11/21/2012.