Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Additional Government Code Provisions
Provisions Relating to Historical Property Contracts
Historical Property Contracts
Article 12. Historical Property Contracts*
(a) The term of the contract shall be for a minimum period of 10 years.
(b) Where applicable, the contract shall provide the following:
(1) For the preservation of the qualified historical property and, when necessary, to restore and rehabilitate the property to conform to the rules and regulations of the Office of Historic Preservation of the Department of Parks and Recreation, the United States Secretary of the Interior's Standards for Rehabilitation, and the State Historical Building Code.
(2) For an inspection of the interior and exterior of the premises by the city, county, or city and county, prior to a new agreement, and every five years thereafter, to determine the owner's compliance with the contract.
(3) For it to be binding upon, and inure to the benefit of, all successors in interest of the owner. A successor in interest shall have the same rights and obligations under the contract as the original owner who entered into the contract.
(c) The owner or agent of an owner shall record the contract with the county in which the property is located within six months of entering into the contract.
History.—Added by Stats. 1972, Ch. 1442, effective January 1, 1973, Stats. 1985, Ch. 965, effective January 1, 1986, deleted the former first sentence of first paragraph; substituted "10" for "20" in subdivision (a); added "the following" after "contract shall provide" in the first sentence of subdivision (b), substituted "the" for "such" after "restore and rehabilitate", and added "of the Office of Historic Preservation" after "rules and regulations" in subsection (1), deleted former subsections (2) and (3), renumbered former subsections (4) and (5) as (2) and (3), respectively, and substituted "the" for "such" after "for" in subsection (2) thereof. Stats. 1993, Ch. 831, in effect October 6, 1993, added ", the United States Secretary of the Interior's Standards for Rehabilitation, and the State Historical Building Code" after "Recreation" in subdivision (b)(1); and added subdivision (c). Stats. 2011, Ch. 278 (AB 654), in effect January 1, 2012, substituted "an inspection" for "the periodic examinations" after "For" and substituted "city, county, or city and county, prior to a new agreement, and every five years thereafter" for "assessor, the Department of Parks and Recreation and the State Board of Equalization as may be necessary" after "by the" in the first sentence of paragraph (2) of subdivision (b) and substituted "record the contract with the county in which the property is located" for "provide written notice of the contract to the Office of Historic Preservation" after "owner shall" in the first sentence of subdivision (c).
* Article 12 was added by Stats. 1972, p. 3159, in effect March 7, 1973.