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Cal. Rev. & Tax. Code § 422

Valuation of Open-Space Land Subject to an Enforceable Restriction

Applied in 3 court decisions — leading case 48 Cal. App. 4th 233 - People Ex Rel. Dept. of Conservation v. Triplett (1996)

Most recently applied in 149 Cal. App. 4th 422 - People Ex Rel. Brown v. Tehama County Board of Supervisors (April 2007)

Amended by Stats. 1975, Ch. 224.

For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, open-space land is “enforceably restricted” if it is subject to any of the following:

(a) A contract;

(b) An agreement;

(c) A scenic restriction entered into prior to January 1, 1975;

(d) An open-space easement; or

(e) A wildlife habitat contract.

For the purposes of this article no restriction upon the use of land other than those enumerated in this section shall be considered to be an enforceable restriction.

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