Cal. Health & Saf. Code § 25226

Current through the 2024 Legislative Session.
Section 25226 - Assessment of land

An assessor shall consider a restrictive easement, covenant, restriction, or servitude adopted pursuant to the former Section 25230, as that section read prior to June 27, 2012, or Section 25202.5, 25221, or 79055 as an enforceable easement, covenant, restriction, or servitude subject to Section 402.1 of the Revenue and Taxation Code and shall appropriately reassess the land, those of which has been restricted, at the lien date following the adoption or imposition of the easement, covenant, restriction, or servitude.

Ca. Health and Saf. Code § 25226

Amended by Stats 2022 ch 258 (AB 2327),s 63, eff. 1/1/2023, op. 1/1/2024.
Added by Stats 2012 ch 39 (SB 1018),s 39, eff. 6/27/2012.