Rev. & Tax. Code, § 422 · Article 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction
Rev. & Tax. Code, § 422
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 1975, Ch. 224.
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§ionNum=422.
- Text hash
- sha256 6dea550d3ebec0b22ef6b06888d096cd91f57fff54ed73cf2a8edefaa36712e0
- 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
Cited by 7 provisions
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