As used in this division, the following terms have the following meanings:
(a) “Approval” or “approval for acceptance” means the board’s approval of the granting of a tax credit for a donation of property pursuant to the program.
(b) “Board” means the Wildlife Conservation Board created pursuant to Article 2 (commencing with Section 1320) of Chapter 4 of Division 2 of the Fish and Game Code.
(c) “Conservation easement” means a conservation easement, as defined by Section 815.1 of the Civil Code, that is contributed in perpetuity.
(d) “Department” means any entity created by statute within the Natural Resources Agency and authorized to hold title to land, or the Natural Resources Agency.
(e) (1) “Designated nonprofit organization” means a nonprofit organization qualified under Section 501(c)(3) of Title 26 of the United States Code that has as a principal purpose the conservation of land and water resources and that is designated by a local government or a department to accept property pursuant to this division in lieu of the local government or a department. In order to be eligible to receive a donation of property pursuant to this division, a nonprofit organization shall have experience in land conservation.
(2) If bond funds are used pursuant to Chapter 7 (commencing with Section 37030), the designated nonprofit organization shall also meet the eligibility requirements specified in the relevant provision of the applicable bond act, for a nonprofit organization.
(f) “Donee” means any of the following:
(1) A department to which a donor has applied to donate property.
(2) A local government that has submitted a joint application with a department requesting approval of a donation of property to that local government.
(3) A local government that has submitted an application directly to the board.
(4) A designated nonprofit organization.
(g) “Donor” means a property owner that donates, or submits an application to donate, property pursuant to the program.
(h) (1) “Local government” means any city, county, city and county, or any district, as defined in Section 5902 or in Division 26 (commencing with Section 35100), or any joint powers authority made up of one or more of those entities or those entities and departments.
(2) If bond funds are used pursuant to Chapter 7 (commencing with Section 37030), “local government” also includes any other local governmental entity eligible to receive bond funds pursuant to the relevant provision of the applicable bond act.
(i) “Program” means the Natural Heritage Preservation Tax Credit Program authorized by this division.
(j) “Property” means any real property, and any perpetual interest therein, including land, conservation easements, and land containing water rights, as well as water rights.
(k) “Secretary” means the Secretary of the Natural Resources Agency.
(Amended by Stats. 2009, Ch. 220, Sec. 2. (AB 94) Effective January 1, 2010.)
Last modified: October 25, 2018