California Statutes
§ 422.5. — 422.5. (Added by Stats. 1995, Ch. 931, Sec. 3.)
California § 422.5.
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 § 422.5. (422.5. (Added by Stats. 1995, Ch. 931, Sec. 3.)) 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.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 422.5. (2026).
Text
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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Legislative History
Added by Stats. 1995, Ch. 931, Sec. 3. Effective January 1, 1996.
Nearby Sections
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