Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Additional Government Code Provisions

Provisions Relating to the Open-Space Easement Act of 1974

Chapter 6.6. Open-Space Easements*

Article 1. Declaration

Section 51073

51073. Additional legislative declaration. The Legislature further declares that the acquisition of open-space easements is in the public interest and constitutes a public purpose for which public funds may be expended or advanced.

* Chapter 6.6 was added by Stats. 1974, Ch. 1003, p. 2154, in effect January 1, 1975. Sec. 10 thereof provided no payment by state to local governments because of this act.

Note.—Section 11 of Stats. 1974, Ch. 1003, p. 2161, provided that the provisions of this act shall be given prospective application only and shall not be construed in a manner which would impair the obligation of any existing open-space easement or scenic restriction entered into prior to January 1, 1975. Land subject to any such easement or restriction on such date shall continue to be assessed under Article 1.5 (commencing with Section 421) of Chapter 3 of Part 2 of Division 1 of the Revenue and Taxation Code so long as such land otherwise qualifies for assessment under such article and qualifies under Chapter 6.5 (commencing with Section 51050) of Part 1 of Division 1 of Title 5 of, or under Chapter 12 (commencing with Section 6950) of Division 7 of Title 1 of, the Government Code.