California Revenue and Taxation Code

§ 422.5

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 422.5 Effective Jan 1, 1996Div. 1 · Part 2 · Ch. 3 · Art. 1.5

Statute text

View on leginfo.ca.gov

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.

Legislative history

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