GroundRules
RTC § 421.5
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 2. ASSESSMENT [201. - 1367.]
- CHAPTER 3. Assessment Generally [401. - 681.]
- ARTICLE 1.5. Valuation of Open-Space Land Subject to an Enforceable Restriction [421. - 430.5.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON