Cal. Rev. & Tax. Code § 421.5 | Midpage

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§ 421.5

Cal. Rev. & Tax. Code § 421.5

421.5

Effective Jan 1, 2003Amended by Stats. 2002, Ch. 616, Sec. 37. Effective January 1, 2003.

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.