§ 25226

California Health and Safety Code · 2026-10 edition · updated 2026-10-04 · California

An assessor shall consider a restrictive easement, covenant, restriction, or servitude adopted pursuant to the former Section 25230, as that section read prior to June 27, 2012, or Section 25202.5, 25221, or 79055 as an enforceable easement, covenant, restriction, or servitude subject to Section 402.1 of the Revenue and Taxation Code and shall appropriately reassess the land, those of which has been restricted, at the lien date following the adoption or imposition of the easement, covenant, restriction, or servitude.

(Amended by Stats. 2022, Ch. 258, Sec. 63. (AB 2327) Effective January 1, 2023. Operative January 1, 2024, pursuant to Sec. 130 of Stats. 2022, Ch. 258.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Health and Safety Code

California Health and Safety Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.