Section 439.

Cal. Revenue and Taxation Code - RTC § 439.
in effect
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For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, property is “enforceably restricted” if it is subject to an historical property contract executed pursuant to Article 12 (commencing with Section 50280) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code.

References

referencesCal. Government Code - GOV § 50280.
referencesCal. Revenue and Taxation Code - RTC § 8.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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