Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012
 

Additional Government Code Provisions

Provisions Relating to the Open-Space Easement Act of 1974

Chapter 6.6. Open-Space Easements*

Article 3. General Provisions

Section 51087

51087. Recording with county recorder and county assessor. Upon the acceptance or approval of any instrument creating an open-space easement the clerk of the governing body shall record the same in the office of the county recorder and file a copy thereof with the county assessor. From and after the time of such recordation such easement shall impart such notice thereof to all persons as is afforded by the recording laws of this state.

History.—Stats. 1977, Ch. 1178, in effect January 1, 1978, added "or approval" after "acceptance" in the first sentence.

* Chapter 6.6 was added by Stats. 1974, Ch. 1003, p. 2154, in effect January 1, 1975. Sec. 10 thereof provided no payment by state to local governments because of this act.

Note.—Section 11 of Stats. 1974, Ch. 1003, p. 2161, provided that the provisions of this act shall be given prospective application only and shall not be construed in a manner which would impair the obligation of any existing open-space easement or scenic restriction entered into prior to January 1, 1975. Land subject to any such easement or restriction on such date shall continue to be assessed under Article 1.5 (commencing with Section 421) of Chapter 3 of Part 2 of Division 1 of the Revenue and Taxation Code so long as such land otherwise qualifies for assessment under such article and qualifies under Chapter 6.5 (commencing with Section 51050) of Part 1 of Division 1 of Title 5 of, or under Chapter 12 (commencing with Section 6950) of Division 7 of Title 1 of, the Government Code.