BlackletterCalifornia law

Revenue and Taxation Code § 422

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

Current as of September 28, 2026Rev. & Tax. Code, § 422Official source ↗

Amended by Stats. 1975, Ch. 224.

For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, open-space land is “enforceably restricted” if it is subject to any of the following:

(a) A contract;

(b) An agreement;

(c) A scenic restriction entered into prior to January 1, 1975;

(d) An open-space easement; or

(e) A wildlife habitat contract.

For the purposes of this article no restriction upon the use of land other than those enumerated in this section shall be considered to be an enforceable restriction.