(a) Except as provided in subdivision (b), the initial base
year value for fruit and nut trees and grapevines subject to
exemption pursuant to subdivision (i) of Section 3 of Article XIII of
the California Constitution shall be the full cash value of those
properties as of the lien date of their first taxable year.
   (b) A county board of supervisors may, after consulting with
affected local agencies within the county's boundaries, provide by
ordinance that the initial base year value for replacement grapevines
that are planted to replace grapevines less than 15 years of age
that were removed solely as a result of phylloxera infestation or
Pierce's Disease, and are planted on the same parcel as the replaced
grapevines, as certified in writing by the county agricultural
commissioner, shall be the base year value of the removed grapevines
factored to the lien date of the first taxable year of the
replacement grapevines.  The assignment of base year replacement
value shall be limited to that portion of the replacement grapevines
that are substantially equivalent to the grapevines that were
replaced, if the replacement grapevines are planted at a greater
density.

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Last modified: July 31, 2008