{"data":{"id":"us-ca/rtc-421.5","jurisdiction":"us-ca","citation":"RTC § 421.5","heading":"","body":"For purposes of this article, the following terms have the following meaning:\n(a) “Agricultural conservation easement” shall have the same meaning as defined in Section 10211 of the Public Resources Code.\n(b) “Open-space land” includes land subject to an agricultural conservation easement.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"19e688d2cf3f37fb47d3e9ff6c2edf04e949f90c2adb33cc2068a2766c90ec75","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-421","next":"us-ca/rtc-422"},"notice":"GroundRules: Original legal text. Not legal advice."}