Pursuant to the Urban Agricultural Incentive Zones Act, upon recordation of a UAIZ contract, the County Assessor is required to value the restricted property at the lowest of three values: the value based on the average per-acre value of irrigated cropland in California as reported by the National Agricultural Statistics Service of the United States Department of Agriculture, the current fair market value, or the factored base year value (Proposition 13 value). (Ord. 3429 § 1, 2018).