California Revenue and Taxation Code 421.5 – For purposes of this article, the following terms have the following …
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For purposes of this article, the following terms have the following meaning:
(a) “Agricultural conservation easement” shall have the same meaning as defined in § 10211 of the Public Resources Code.
(b) “Open-space land” includes land subject to an agricultural conservation easement.
(Amended by Stats. 2002, Ch. 616, Sec. 37. Effective January 1, 2003.)
