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

California Statutes

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

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

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.

California § 422. (422. (Amended by Stats. 1975, Ch. 224.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.