Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Additional Government Code Provisions

Provisions Relating to the Open-Space Easement Act of 1974

Chapter 6.6. Open-Space Easements*

Article 3. General Provisions

Section 51083.5

51083.5. Effective date of grant of easement to nonprofit corporation. Notwithstanding any provisions of this chapter, the grant of any easement to a nonprofit organization shall be effective upon its acceptance by such organization. However, for the purposes of this chapter and Sections 421 to 432, inclusive, of the Revenue and Taxation Code, no such easement shall be considered as granted pursuant to this chapter unless the grant of such easement has been approved by the county or city in which the land lies pursuant to the provisions of this article.

History.—Added by Stats. 1977, Ch. 1178, in effect January 1, 1978.

* 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.