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 434.1

434.1. Grading timberland; rules. (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.

History—Added by Stats. 1976, Ch. 176.