California Revenue and Taxation Code

§ 421.5

RTC § 421.5 Effective Jan 1, 2003Div. 1 · Part 2 · Ch. 3 · Art. 1.5

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 Code.

(b)“Open-space land” includes land subject to an agricultural conservation easement.

Legislative history

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