Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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L

535.0000 LAND USE RESTRICTIONS

Annotation 535.0020

535.0020 Freeway Housing Replenishment Program. Sales of new residential properties as part of a freeway construction program to qualified buyers at prices below current market values are subject to land use restrictions within the meaning of Revenue and Taxation Code section 402.1 where the buyers agree to encumber their respective properties by giving the selling state agency 30 year continuing preemptive rights to purchase the properties. C 3/28/1983.