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Business Taxes Law Guide—Revision 2024
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 2. Timberland Production Zones
Section 51118
51118. Assessment as timberland production lands. Land zoned as timberland production under this chapter shall be enforceably restricted within the meaning of Section 3(j) of Article XIII of the Constitution and the restriction shall be enforced and administered by the city or county in a manner to accomplish the purposes of that section and this chapter.
History—Amended by Stats. 1982, Ch. 1489, Sec. 14.