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Business Taxes Law Guide—Revision 2025
Timberland
Government Code
Title 5. Local Agencies
Division 1. Cities and Counties
Part 1. Powers and Duties Common to Cities and Counties
Chapter 6.7. Timberland
Article 1. General Provisions
Section 51103
51103. Legislative intent; including of all qualifying timberland. It is the intent of the Legislature to implement the policies of this chapter by including all qualifying timberland in timberland production zones.
History—Added by Stats. 1982, Ch. 1489, Sec. 5.