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.
Cal. Rev. & Tax. Code § 422.5
Valuation of Open-Space Land Subject to an Enforceable Restriction
Added by Stats. 1995, Ch. 931, Sec. 3
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.