California Revenue and Taxation Code 422.5 – For the purposes of this article, open-space land is “enforceably …
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For the purposes of this article, open-space land is “enforceably restricted” within the meaning of § 8 of Article XIII of the California Constitution if it is subject to an agricultural conservation easement.
(Added by Stats. 1995, Ch. 931, Sec. 3. Effective January 1, 1996.)
