California Revenue and Taxation Code

§ 421

RTC § 421 Effective Sep 27, 1996Div. 1 · Part 2 · Ch. 3 · Art. 1.5

Statute text

For the purposes of this article:

(a)“Agricultural preserve” means an agricultural preserve created pursuant to the California Land Conservation Act of 1965 (Williamson Act) (Chapter 7 (commencing with Section 51200) of Part 1 of Division 1 of Title 5 of the Government Code).

(b)“Contract” means a contract executed pursuant to the California Land Conservation Act.

…

Legislative history

Amended by Stats. 1996, Ch. 997, Sec. 1. Effective September 27, 1996. Applicable, by Sec. 5 of Ch. 997, commencing with property taxes levied for the first lien date after September 27, 1996.