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 California Code of Regulations (Last Updated: August 6, 2014)
 Title 18. Public Revenues
 Division 1. State Board of Equalization-Property Tax
 Chapter 11. Timber Yield Tax
 Article 1. Valuation of Timberland and Timber

§ 1020. Timber Value Areas.  

Latest version.
  • The following nine designated areas contain timber having similar growing, harvesting and marketing conditions and shall be used as timber value areas in the preparation and application of immediate harvest values:
    Area 1
    Del Norte County
    Humboldt County
    Area 2
    Marin County
    Mendocino County
    Napa County
    Sonoma County
    Area 3
    Alameda County
    Contra Costa County
    Monterey County
    San Francisco City and County
    San Mateo County
    Santa Clara County
    Santa Cruz County
    Area 4
    Colusa County
    Glenn County
    Lake County
    Shasta County west of Interstate Highway No. 5
    Solano County
    Siskiyou County west of Interstate Highway No. 5
    Tehama County east of Interstate Highway No. 5
    Trinity County
    Yolo County
    Area 5
    Shasta County east of Interstate Highway No. 5
    Siskiyou County east of Interstate Highway No. 5
    Area 6
    Lassen County
    Modoc County
    Area 7
    Butte County
    Nevada County
    Placer County
    Plumas County
    Sierra County
    Sutter County
    Tehama County east of Interstate Highway No. 5
    Yuba County
    Area 8
    Alpine County
    Amador County
    Calaveras County
    El Dorado County
    Sacramento County
    San Joaquin County
    Stanislaus County
    Tuolumne County
    Area 9
    Fresno County
    Imperial County
    Inyo County
    Kern County
    Kings County
    Los Angeles County
    Madera County
    Mariposa County
    Merced County
    Mono County
    Orange County
    Riverside County
    San Benito County
    San Bernardino County
    San Diego County
    San Luis Obispo County
    Santa Barbara County
    Tulare County
    Ventura County
HISTORY
1. Renumbering of Subchapter 11 (Sections 1040-1051, not consecutive) to Subchapter 12, and new Subchapter 11 (Sections 1020 to 1024, not consecutive) filed 11-19-76; designated effective 1-1-77 (Register 76, No. 47).
2. Amendment filed 2-1-77 as an emergency; effective upon filing. Certificate of Compliance included (Register 77, No. 6).
3. Amendment of NOTE filed 10-26-77; effective thirtieth day thereafter (Register 77, No. 44).
4. Amendment of section and Note filed 10-18-2010; operative 11-17-2010 (Register 2010, No. 43).

Note

Note: Authority cited: Sections 38204 and 38701, Revenue and Taxation Code. Reference: Sections 38109 and 38204, Revenue and Taxation Code.