§66474
1 cases·1 distinguished
Statute Text — 26 U.S.C. §66474
Statute text not available for this section.
1 Citing Cases
Accordingly, petitioner failed to show that the Williamson Act contract permitted the residential.development ofthe ranch (or vineyard use).5 Subdividing land subject to the Williamson Act for residential development purposes is also prohibited by section 66474.4(a) ofthe Subdivision Map Act. 5We note that where a party who has the burden ofprooffails to introduce evidence within his control and which, iftrue, would be favorable to him, it gives rise to a presumption that, ifproduced, the eviden