California Revenue and Taxation Code ARTICLE 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction

• Section 421.
  For the purposes of this article:(a) “Agricultural preserve” means an agricultural preserve created pursuant to the California Land Conservation Act of 1965 (Williamson Act) (Chapter 7...
• Section 421.5.
  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...
• Section 422.
  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...
• Section 422.5.
  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...
• Section 422.7.
  (a) For purposes of this section, the term “open-space land” includes land subject to contract for an urban agricultural incentive zone, as defined in subdivision (b)...
• Section 423.
  Except as provided in Sections 423.7 and 423.8, when valuing enforceably restricted open-space land, other than land used for the production of timber for commercial...
• Section 423.3.
  Any city or county may allow land subject to an enforceable restriction under the Williamson Act or a migratory waterfowl habitat contract to be assessed...
• Section 423.4.
  Land subject to a farmland security zone contract specified in Section 51296.1 of the Government Code shall be valued for assessment purposes at 65 percent...
• Section 423.5.
  When valuing open-space land which is enforceably restricted and used for the production of timber for commercial purposes, the county assessor shall not consider sales...
• Section 423.7.
  (a) When valuing open-space land subject to a wildlife habitat contract, as defined in subdivision (f) of Section 421, the board, for purposes of surveys required...
• Section 423.8.
  (a) Notwithstanding the acreage requirement specified in subdivision (f) of Section 421, both of the following apply with respect to enrollment in a wildlife habitat contract:(1) Any...
• Section 423.9.
  Land which is zoned as timberland production pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of...
• Section 424.
  Parties to existing agreements and scenic easement deeds may modify such agreements and deeds to the requirements of Section 422.(Added by Stats. 1967, Ch. 1711.)
• Section 426.
  (a) Notwithstanding any provision of Section 423 to the contrary, if either the county, city, or nonprofit organization or the owner of land subject to contract,...
• Section 427.
  Nothing in this article shall prevent the board or the assessor, in valuing open-space land for assessment purposes from taking into consideration the existence of...
• Section 428.
  The provisions of this article shall not apply to any residence, including any agricultural laborer housing facility as provided for in Sections 51220, 51231, 51238,...
• Section 429.
  Notwithstanding the provisions of Section 105(b) of this code, in valuing land enforceably restricted pursuant to this article, fruit-bearing or nut-bearing trees and vines on...
• Section 430.
  There shall be a rebuttable presumption that the present use of open-space land which is enforceably restricted and devoted to agricultural use is its highest...
• Section 430.5.
  No land shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 422 is signed, accepted, and recorded on...

Last modified: October 22, 2018