California Revenue and Taxation Code 439 – For the purposes of this article and within the meaning of Section 8 …
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For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, property is “enforceably restricted” if it is subject to an historical property contract executed pursuant to Article 12 (commencing with Section 50280) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code.
(Added by Stats. 1977, Ch. 1040.)
Terms Used In California Revenue and Taxation Code 439
- Contract: A legal written agreement that becomes binding when signed.