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County. These properties are at the southern entrance to San
Luis Obispo County. As of the valuation date, the county
government intended to preserve this entrance as a scenic area
that extended back almost to the first range of hills.
Specifically, the San Luis Obispo County land use element in
effect at the valuation date placed the ranches in the South
County Planning Area. Permitted uses of properties in this area
were limited to certain specified agricultural uses.
As of the valuation date, the Nipomo properties were part of
an agricultural preserve and had been continuously since the
early 1970's. A property is placed in an agricultural preserve
by the land owner by a contract with the county. In exchange for
keeping the property as rural, open space agricultural land, the
land owner receives a preferential property tax rate. Each
property in the agricultural preserve is encumbered by a 20-year
evergreen contract, which renews day to day. Under the contract,
a landowner has the right to notify the county of an intent to
terminate the contract on its anniversary date, and once such
notice is provided, the contract will expire 20 years later.
The Winemans did not provide notice of intention to terminate the
evergreen contracts on the Nipomo properties at any time before
their deaths.
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Last modified: May 25, 2011