TITLE 5. LOCAL AGENCIES 50001-57550›DIVISION 1. CITIES AND COUNTIES 50001-52203›PART 1. POWERS AND DUTIES COMMON TO CITIES AND COUNTIES 50001-51298.5›CHAPTER 7. Agricultural Land 51200-51297.4›ARTICLE 7. Farmland Security Zones 51296-51297.4
§ 51296.2
California Government Code · 2018-11 edition · updated 2026-10-04 · California
Both of the following shall apply to land within a designated farmland security zone:
(a) The land shall be eligible for property tax valuation pursuant to Section 423.4 of the Revenue and Taxation Code.
(b) Notwithstanding any other provision of law, any special tax approved by the voters for urban-related services on or after January 1, 1999, on the land or any living improvement shall be levied at a reduced rate unless the tax directly benefits the land or the living improvements.
(Added by Stats. 2000, Ch. 506, Sec. 23. Effective January 1, 2001.)
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