California Revenue and Taxation Code

§ 439

RTC § 439Div. 1 · Part 2 · Ch. 3 · Art. 1.9

Statute text

For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, property is “enforceably restricted” if it is subject to an historical property contract executed pursuant to Article 12 (commencing with Section 50280) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code.

Legislative history

Added by Stats. 1977, Ch. 1040.