Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2010
 

Government Code Provisions

Provisions Relating to the California Land Conservation Act of 1965 (The Williamson Act)

Chapter 7. Agricultural Land*

Article 3. Contracts

Section 51255

51255. Rescission and entry into easement agreement. (a) Notwithstanding any other provision of this chapter, the parties may upon their mutual agreement rescind a contract in order simultaneously to enter into an open-space easement agreement pursuant to the Open-Space Easement Act of 1974, (Chapter 6.6 (commencing with Section 51070)), provided that the easement is consistent with the Williamson Act (this chapter) for the duration of the original Williamson Act contract. The easement would enforceably restrict the same property for an initial term of not less than 10 years and would not be subject to the provisions of Article 4 (commencing with Section 51090) of Chapter 6.6. This action may be taken notwithstanding the prior serving of a notice of nonrenewal, and the land subject to the contract shall be assessed pursuant to Section 423 of the Revenue and Taxation Code.

(b) This section shall not apply to any agreement entered into on or before August 12, 1998.

History.—Added by Stats. 1977, Ch. 495, in effect January 1, 1978. Stats. 1998, Ch. 690 (SB 1835), in effect January 1, 1999, added subdivision letter designation (a) to the first paragraph, substituted "(Chapter 6.6 (commencing with Section 51070)), provided that the easement is consistent with the Williamson Act (this chapter) for the duration of the original Williamson Act contract." for ", commencing with Section 51070" after "1974," in the first sentence, created the second sentence with the balance of the former first sentence and substituted "The easement" for "which easement" before "would enforceably" and added "and would not be subject to the provisions of Article 4 (commencing with Section 51090) of Chapter 6.6" after "10 years" therein, and substituted "This action" for "Such action" in the former second sentence and added the balance of the sentence after "nonrenewal"; and added subdivision (b).

* Unless otherwise noted Chapter 7 was added by Stats. 1965, p. 3377, in effect September 17, 1965.