Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 422 — Valuation of Open-Space Land Subject to an Enforceable Restriction

Cal. Rev. & Tax. Code § 422

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

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:

Citator

Cal. Rev. & Tax. Code § 422 — 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 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.