BlackletterCalifornia law

Revenue and Taxation Code § 422.5

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

Current as of September 28, 2026Rev. & Tax. Code, § 422.5Official source ↗

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

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.