Cal. Rev. & Tax. Code § 421.5

Valuation of Open-Space Land Subject to an Enforceable Restriction

Amended by Stats. 2002, Ch. 616, Sec. 37

For purposes of this article, the following terms have the following meaning:

(a) “Agricultural conservation easement” shall have the same meaning as defined in Section 10211 of the Public Resources Code.

(b) “Open-space land” includes land subject to an agricultural conservation easement.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.