Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 421.5 — Valuation of Open-Space Land Subject to an Enforceable Restriction
Cal. Rev. & Tax. Code § 421.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2003-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For purposes of this article, the following terms have the following meaning:
Citator
Cal. Rev. & Tax. Code § 421.5 — Valuation of Open-Space Land Subject to an Enforceable Restriction is in force in the current edition of the Code, and nothing recorded condemns it.
For purposes of this article, the following terms have the following meaning:
(a) “Agricultural conservation easement” shall have the same meaning as defined in Section 10211 of the Public Resources Code.
(b) “Open-space land” includes land subject to an agricultural conservation easement.