§ 421.5. — 421.5. (Amended by Stats. 2002, Ch. 616, Sec. 37.)

California § 421.5.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 1.: DIVISION 1. PROPERTY TAXATION
• Part 2.: PART 2. ASSESSMENT
• Ch. 3.: CHAPTER 3. Assessment Generally
• Art. 1.5.: ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction

Text

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.

Legislative History

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