§ 3.21.030. Exemption not applicable to Section 52 property.

Notwithstanding the provisions of Section 3.21.020, the exemption from property tax stated therein shall not apply to any of the types of real property referred to in Section 52 of the Revenue and Taxation Code of the state, including the following:

(1)

Property which is enforceably restricted pursuant to Section 8 of Article XIII of the California Constitution,

(2)

Property restricted to timberland use pursuant to subdivision (j) of Section 3 of Article XIII of the California Constitution,

(3)

Property subject to valuation as a golf course pursuant to Section 10 of Article XIII of the California Constitution, and

(4)

Property subject to valuation pursuant to Section 11 of Article XIII of the California Constitution.

(Ord. 3016 § 1 (part), 2003)