California CodesCalifornia Constitution - CONSArticle XIII — TaxationSection 10
Real property in a parcel of 10 or more acres which, on the lien date and for 2 or more years immediately preceding, has been used exclusively for nonprofit golf course purposes shall be assessed for taxation on the basis of such use, plus any value attributable to mines, quarries, hydrocarbon substances, or other minerals in the property or the right to extract hydrocarbons or other minerals from the property.
Notes
Requires a parcel of at least 10 acres used exclusively as a nonprofit golf course on the lien date and for the preceding two or more years to be assessed according to that use. Adds value attributable to mines, quarries, hydrocarbons, other minerals, and mineral-extraction rights.
Use as reference
Lexinter.net | Cal. Const. art. XIII, § 10 | https://laws.lexinter.net/constitution/california/article-xiii/section-10