Section 421.5.

  1. Law
  2. California Code
  3. Code - RTC
  4. 1 - PROPERTY TAXATION
  5. 2 - ASSESSMENT
  6. 3 - Assessment Generally
  7. 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction
  8. Section 421.5.

Checkout our iOS App for a better way to browser and research.

For purposes of this article, the following terms have the following meaning:

(a) “Agricultural conservation easement” shall have the same meaning as defined in Section 10211 of the Public Resources Code.

(b) “Open-space land” includes land subject to an agricultural conservation easement.

(Amended by Stats. 2002, Ch. 616, Sec. 37. Effective January 1, 2003.)


Download our app to see the most-to-date content.