Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024


Revenue and Taxation Code

Division 1. Property Taxation
Part 2. Assessment
Chapter 3. Assessment Generally

Article 1.7. Valuation of Timberland and Timber

Section 431

431. Definitions. For purposes of this article, the following terms have the following meaning:

(a) "Timber" means trees of any species maintained for eventual harvest for forest products purposes, whether planted or of natural growth, standing or down, on privately or publicly owned lands, including Christmas trees, but does not mean nursery stock.

(b) "Timberland" means land zoned pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of the Government Code.

(c) "Timber Advisory Committee" means a standing committee appointed by the board composed of one representative of the Board of Equalization, one representative of the State Board of Forestry and Fire Protection, five assessors from the rate adjustment counties defined in Section 38105, and one member representing small-scale timber owners, and one member representing large-scale timber owners.

History—Amended by Stats. 1998, Ch. 972, in effect January 1, 1999.