Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Other Code Provisions
Health and Safety Code
DIVISION 20 MISCELLANEOUS HEALTH AND SAFETY CODE PROVISIONS
Chapter 6.5. Hazardous Waste Control
Article 11.1. Institutional Control
25226. Assessment; enforceable restriction. An assessor shall consider a restrictive easement, covenant, restriction, or servitude adopted pursuant to the former Section 25230, as that section read prior to the effective date of this article, or Section 25202.5, 25221, or 25355.5 as an enforceable easement, covenant, restriction, or servitude subject to Section 402.1 of the Revenue and Taxation Code and shall appropriately reassess the land, those of which has been restricted, at the lien date following the adoption or imposition of the easement, covenant, restriction, or servitude.
History.–Added by Stats. 2012, Ch. 39 (SB 1018), in effect June 27, 2012.