Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
535.0000 LAND USE RESTRICTIONS
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.