BlackletterCalifornia law

Revenue and Taxation Code § 421.5

ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction

Current as of September 28, 2026Rev. & Tax. Code, § 421.5Official source ↗

Amended by Stats. 2002, Ch. 616, Sec. 37. Effective January 1, 2003.

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.