Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 2. Assessment
Chapter 3. Assessment Generally
Article 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction*
Section 422.5
422.5. Open-space land; "enforceably restricted." For the purposes of this article, open-space land is "enforceably restricted" within the meaning of Section 8 of Article XIII of the California Constitution if it is subject to an agricultural conservation easement.
History.—Added by Stats. 1995, Ch. 931, in effect January 1, 1996.
* Stats. 1969, p. 1930, in effect November 10, 1969, repealed Section 4 of Stats. 1967, p. 3651, which made Article 1.5 operative only until the 61st day following adjournment of the Regular Session of the 1970 Legislature.