California · Revenue and Taxation Code - RTC
RTC §421.5: For purposes of this article, the following terms have the following meaning: (a) “Agricultural conservation easement” shall have the same meaning as defined in Section 10211 of the Public Resources C
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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 Section 10211 of the Public Resources Code. (b) “Open-space land” includes land subject to an agricultural conservation easement.
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