{"code":"RTC","codeName":"Revenue and Taxation Code","section":"421.5","citation":"Rev. & Tax. Code, § 421.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 3. Assessment Generally [401. - 681.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3"},{"name":"ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421. - 430.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3/article-1.5"}],"history":"Amended by Stats. 2002, Ch. 616, Sec. 37.   Effective January 1, 2003.","effective":"2003-01-01","html":"<p>For purposes of this article, the following terms have the following meaning:</p><p>(a) “Agricultural conservation easement” shall have the same meaning as defined in Section <a href=\"/prc/10211\">10211</a> of the Public Resources Code.</p><p>(b) “Open-space land” includes land subject to an agricultural conservation easement.</p>","text":"For purposes of this article, the following terms have the following meaning: (a) “Agricultural conservation easement” shall have the same meaning as defined in Section 10211 of the Public Resources Code. (b) “Open-space land” includes land subject to an agricultural conservation easement.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/valuation-of-open-space-land-subject-to-an-enforceable-421-5","source":"California Legislative Information bulk export (pubinfo)"}