Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Property Tax Annotations
535.0000 LAND USE RESTRICTIONS
535.0016 Electrical Generating Qualifying Facilities. A contract executed between the owner/operator of a ""Qualifying Facility" and an electric utility whereby the former sells electrical energy to the latter pursuant to a "standard offer contract" does not result in land use restriction contemplated by Revenue and Taxation Code section 402.1. Any zoning restriction on the use of the "Qualifying Facility" property, however, may be taken into account under section 402.1 when valuing "Qualifying Facility" property. C 3/28/1990.