California Revenue and Taxation Code 422 – For the purposes of this article and within the meaning of Section 8 …
Current as of: 2024 | Check for updates
|
Other versions
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;
Terms Used In California Revenue and Taxation Code 422
- Contract: A legal written agreement that becomes binding when signed.
(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.
(Amended by Stats. 1975, Ch. 224.)
