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California Revenue And Taxation Code Section 52

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(a) Notwithstanding any other provision of this division,
property which is enforceably restricted pursuant to Section 8 of
Article XIII of the California Constitution shall be valued for
property tax purposes pursuant to Article 1.5 (commencing with
Section 421) and Article 1.9 (commencing with Section 439) of Chapter
3 of Part 2.
   (b) Notwithstanding any other provision of this division, property
restricted to timberland use pursuant to subdivision (j) of Section
3 of Article XIII of the California Constitution shall be valued for
property tax purposes pursuant to Article 1.7 (commencing with
Section 431) of Chapter 3 of Part 2.
   (c) Notwithstanding any other provision of this division, property
subject to valuation as a golf course pursuant to Section 10 of
Article XIII of the California Constitution shall be valued for
property tax purposes in accordance with such section.
   (d) Notwithstanding the provisions of this division, property
subject to valuation pursuant to Section 11 of Article XIII of the
California Constitution shall be valued for property tax purposes in
accordance with such section.

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Last modified: July 31, 2008