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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 5. Removal from Zone

Section 51141


51141. Recording with county recorder. A copy of the certification of rezoning together with the map and assessor’s parcel numbers for the rezoned land shall be recorded by the city or county in the recorder’s office in the same manner as deeds are recorded, and commencing on the lien date next following the effective date of the new zone, such land shall be assessed on the same basis as real property is assessed generally in that county. The assessor may require a description of the portion of the property rezoned as provided in Section 456 of the Revenue and Taxation Code.

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