DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 3. Assessment Generally 401-681›ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction 421-430.5

§ 422.5

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1995, Ch. 931, Sec. 3. Effective January 1, 1996.)

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California Revenue and Taxation Code

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