Cal. Rev. & Tax. Code § 422.5

Current through the 2024 Legislative Session.

Section 422.5 - Open-space land enforceably restricted within meaning of constitution

For the purposes of this article, open-space land is "enforceably restricted" within the meaning of Section 8 of Article XIII of the California Constitution if it is subject to an agricultural conservation easement.

Ca. Rev. and Tax. Code § 422.5

Added by Stats. 1995, Ch. 931, Sec. 3. Effective January 1, 1996.