Section 422.5

Rev. & Tax. Code § 422.5, under Valuation of Open-Space Land Subject to an Enforceable Restriction.

Rev. & Tax. Code § 422.5

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.

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