California Revenue and Taxation Code
§ 422
RTC § 422Div. 1 · Part 2 · Ch. 3 · Art. 1.5
Statute text
View on leginfo.ca.govFor 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;
…
Legislative history
Amended by Stats. 1975, Ch. 224.