Rev. & Tax. Code, § 421.5 · Article 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction

Rev. & Tax. Code, § 421.5

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

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

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=421.5.
Text hash: sha256 19e688d2cf3f37fb47d3e9ff6c2edf04e949f90c2adb33cc2068a2766c90ec75
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

This section cites

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

Public Resources Code

Pub. Resources Code, § 10211Printed as Section 10211 of the Public Resources Code

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.