{"code":"RTC","codeName":"Revenue and Taxation Code","section":"422.5","citation":"Rev. & Tax. Code, § 422.5","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":"Added by Stats. 1995, Ch. 931, Sec. 3.   Effective January 1, 1996.","effective":"1996-01-01","html":"<p>For the purposes of this article, open-space land is “enforceably restricted” within the meaning of Section <a href=\"/rtc/8\">8</a> of Article XIII of the California Constitution if it is subject to an agricultural conservation easement.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/valuation-of-open-space-land-subject-to-an-enforceable-422-5","source":"California Legislative Information bulk export (pubinfo)"}