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Business Taxes Law Guide – Revision 2022
 

Timberland

CHAPTER 6.7. TIMBERLAND

Section 51118


51118. Assessment as timberland production lands. Land zoned as timberland production under this chapter shall be enforceably restricted within the meaning of Section 3(j) of Article XIII of the Constitution and the restriction shall be enforced and administered by the city or county in a manner to accomplish the purposes of that section and this chapter.

History—Amended by Stats. 1982, Ch. 1489, Sec. 14.