Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011

Property Tax Annotations

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See Farmland Security Zone; Land Use Restrictions ; Open Space Lands

210.0005 Alternative Use of Contract Property. A local government may not approve an alternative use of Williamson Act contract property which is not consistent with its current general plan under the "window" provisions of Chapter 1095 of the Statutes of 1981. OAG 6/5/1984 (No. 83-1201, Vol. 67, p. 247).

210.0007 Annexation by City. A Williamson Act contract becomes null and void on the date the subject land is annexed to a city, provided that land is within one mile of the city's border at the time the contract was executed, the city had its protest approved by the local agency formation commission, and the city states its intent not to succeed to any contract rights in its resolution of intent to annex. In such circumstances, cancellation fees would not be applicable. C 12/22/1983.

210.0010 Local Agency Formation Commission Hearing on City's Protest to Contract After Execution of Contract. Where a city, pursuant to Government Code section 51243.5 has filed a protest to a Williamson Act contract, but the Local Agency Formation Commission does not hold a hearing on such protest before the execution of the contract by the board of supervisors, the Commission may still thereafter properly hold a hearing on and uphold the city's protest.

The legal effect of the Local Agency Formation Commission upholding the city's protest after the Williamson Act contract has been executed is the same as if it had been upheld before execution thereof. OAG 7/30/1985 (No. 85-301, Vol. 68, p. 204).

210.0015 Review of Cancellation Valuation. C 5/8/1978. (Deleted 2000)

210.0025 Public Agency. The purchase of property subject to a California Land Conservation Act contract by a public agency, if not by eminent domain or in lieu of eminent domain, does not cancel the contract. The property is subject to tax under section 11, article XIII of the California Constitution, if (1) the situs of the property acquired is outside the boundaries of the public agency, and (2) the property was taxable when it was acquired. C 10/25/2006.

210.0030 Valuation of Unrestricted Nonliving Improvements. Nonliving improvements should be treated as a separate appraisal unit (from the restricted land on which they are located) and enrolled at the lower of factored base year value or market value. C 4/4/1994.