Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Property Tax Annotations


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L

535.0000 LAND USE RESTRICTIONS

Annotation 535.0050

535.0050 Privately-Imposed Restrictions. Land use restrictions and/or deed restrictions created by or between private persons are not land use restrictions of the kind contemplated in Revenue and Taxation Code section 402.1. Accordingly, such restrictions should not be considered when determining the values of properties subject thereto. C 3/29/1983.