California Statutes
§ 422.5. — 422.5. (Added by Stats. 1995, Ch. 931, Sec. 3.)
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, open-space land is “enforceably restricted” within the meaning of Section 8 of Article XIII of the California Constitution if it is subject to an agricultural conservation easement.
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California § 422.5. (422.5. (Added by Stats. 1995, Ch. 931, Sec. 3.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1995, Ch. 931, Sec. 3. Effective January 1, 1996.