Is Cal. Gov't Code § 7301 — Open-Space Land Dedication still in force?

Statute · California Government Code

Cal. Gov't Code § 7301 — Open-Space Land Dedication

Cal. Gov't Code § 7301

Type: Statute
Source: California Government Code
Jurisdiction: California
Current through: Nov 2, 2026 (California Legislative Counsel)

For purposes of this chapter:

Citator

Cal. Gov't Code § 7301 — Open-Space Land Dedication is in force in the current edition of the Code, and nothing recorded condemns it.

For purposes of this chapter:

(a) “Land” means any right or interest, including development rights, in real property which is essentially unimproved and devoted to an open-space use as defined in Section 65560 or real property which is of significant historic or cultural value.

(b) “Person” means a transferee of property subject to tax under the Inheritance Tax Law (Part 8 (commencing with Section 13301) of Division 2 of the Revenue and Taxation Code), which includes open-space land, where the total property transferred to such transferee does not include sufficient money or other liquid assets to pay the state inheritance tax on the transfer.