California Revenue and Taxation Code ARTICLE 1.7 - Valuation of Timberland and Timber

• Section 431.
  For purposes of this article, the following terms have the following meaning:(a) “Timber” means trees of any species maintained for eventual harvest for forest products purposes,...
• Section 432.
  Any rule or regulation required to be adopted pursuant to this article shall be in compliance with procedures set forth for adoption of rules under...
• Section 433.
  When land is zoned as timberland production a notation of such zoning shall be made on the assessment rolls by the words “Timberland Production Zone”...
• Section 434.
  On or before September 1, 1976, the board, after consultation with the Timber Advisory Committee, shall prepare instructions setting forth temporary criteria and procedures for...
• Section 434.1.
  (a) On or before March 1, 1977, the board after consultation with the Timber Advisory Committee shall adopt rules setting forth final procedures for grading timberland...
• Section 434.2.
  Within 30 days of the effective date of this section, the board shall appoint the timber advisory committee as defined in subdivision (c) of Section...
• Section 434.5.
  (a) On March 1, 1984, for the Redwood Region and Pine-Mixed Conifer Region, and on January 1, 1985, for the Whitewood Subzone of the Redwood Region,...
• Section 435.
  (a) In preparing the assessment roll for the 1984–85 fiscal year and each fiscal year thereafter, the assessor shall use as the value of each parcel...
• Section 436.
  On the lien date for the 1977–78 fiscal year and thereafter, all timber on both privately and publicly owned lands shall be exempt from property...
• Section 437.
  Whenever the debt limit of a taxing agency is based wholly or in part on the assessed value of the agency, there shall be added...

Last modified: October 22, 2018