Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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L

535.0000 LAND USE RESTRICTIONS

Annotation 535.0019

535.0019 Federally Forced Sales. In order to enforce the 160-acre limitation on the size of land holdings in the arid regions of the San Joaquin and Imperial Valleys, the Federal Bureau of Reclamation has required persons owning in excess of 160 acres to enter into contracts whereby they agree to dispose of their excess acres within ten years. This contract limitation is not a use restriction but, rather, a limitation on ownership. Therefore, Revenue and Taxation Code section 402.1 is not applicable. C 5/13/1976.