Cal. Rev. & Tax. Code § 421.5

Current through the 2023 Legislative Session.

Section 421.5 - "Agricultural conservation easement" and "open-space land" defined

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.

Ca. Rev. and Tax. Code § 421.5

Amended by Stats 2002 ch 616 (SB 1864),s 37, eff. 1/1/2003.