Cal. Rev. & Tax. Code § 422

Current through the 2023 Legislative Session.

Section 422 - Enforceably restricted open-space land

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.

Ca. Rev. and Tax. Code § 422

Amended by Stats. 1975, Ch. 224.