California § 422. 422. (Amended by Stats. 1975, Ch. 224.)

California Statutes

§ 422. — 422. (Amended by Stats. 1975, Ch. 224.)

California § 422.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 422. (422. (Amended by Stats. 1975, Ch. 224.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Cal. Revenue and Taxation Code - RTC Code § 422. (2026).

Text

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 it is subject to any of the following:

(a)A contract;

(b)An agreement;

(c)A scenic restriction entered into prior to January 1, 1975;

(d)An open-space easement; or

(e)A wildlife habitat contract. For the purposes of this article no restriction upon the use of land other than those enumerated in this section shall be considered to be an enforceable restriction.

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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 it is subject to any of the following:
(a)
A contract;
(b)
An agreement;
(c)
A scenic restriction entered into prior to January 1, 1975;
(d)
An open-space easement; or
(e)
A wildlife habitat contract.
For the purposes of this article no restriction upon the use of land other than those enumerated in this section shall be considered to be an enforceable restriction.