California Revenue and Taxation Code Section 422.5

CA Rev & Tax Code § 422.5 (2017)  

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.)

Last modified: October 25, 2018