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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 1. General Provisions

Section 51103


51103. Legislative intent; including of all qualifying timberland. It is the intent of the Legislature to implement the policies of this chapter by including all qualifying timberland in timberland production zones.

History—Added by Stats. 1982, Ch. 1489, Sec. 5.