Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Government Code Provisions

Provisions Relating to Property Tax Relief



Chapter 3. Open-Space Subventions*

Section 16141

16141. Purpose. It is the purpose of this chapter to provide replacement revenues to local government by reason of the reduction of the property tax on open-space lands assessed under Sections 423, 423.3, 423.4, and 423.5 of the Revenue and Taxation Code. Notwithstanding any other provisions of this chapter, no subvention payments to a county, city, city and county, or school district shall be made pursuant to this chapter for land enforceably restricted pursuant to the Open-Space Easement Act of 1974 (Chapter 6.6 (commencing with Section 51070) of Part 1 of Division 1 of Title 5).

History.—Stats. 1976, Ch. 658, p. 1626, in effect January 1, 1977, added the second sentence. Stats. 1981, Ch. 998,in effect September 29, 1981, added "423.3" after "423" in the first sentence. Stats. 1998, Ch. 353 (SB 1182), in effect August 24, 1998, added "423.4," after "423.3," in the first sentence.

* Section 7 of Stats. 1976, Ch. 658, provided that the intent of the Legislature is to reallocate the open-space subventions to give greater priority to lands which are threatened with development or urbanization. It is also the intent of the Legislature that the provisions of this bill apply only until a revised system is developed by the state to more clearly express its interest in the preservation of certain categories of land.

† For the genesis of Chapter 3 see: Stats. 1969, p. 3115; Stats. 1970, p. 899; Stats. 1970, p. 2067; Stats. 1971 (First Extra Session), p. 4881; Stats. 1971 (First Extra Session), p. 5136; Stats. 1972, p. 1977. These provisions were renumbered 16140–16153 and amended in part by Stats. 1972, p. 1997, in effect August 18, 1972.