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
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
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.
(Amended by Stats. 1975, Ch. 224.)
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