There shall be a rebuttable presumption that the present use of open-space land which is enforceably restricted and devoted to agricultural use is its highest and best agricultural use.
(Added by renumbering Section 431 by Stats. 1976, Ch. 176.)
Section 430
Rev. & Tax. Code § 430, under Valuation of Open-Space Land Subject to an Enforceable Restriction.
Rev. & Tax. Code § 430