California · Revenue and Taxation Code - RTC
RTC §422.5: For the purposes of this article, open-space land is “enforceably restricted” within the meaning of Section 8 of Article XIII of the California Constitution if it is subject to an agricultural conserv
What this law says, in plain English
Open-space land qualifies as 'enforceably restricted' under California law if it is subject to an agricultural conservation restriction.
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