California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 1. 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.
Latest version.
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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.
(Added by Stats. 1995, Ch. 931, Sec. 3. Effective January 1, 1996.)