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California Revenue and Taxation Code

§ 422

RTC § 422Div. 1 · Part 2 · Ch. 3 · Art. 1.5
For the purposes of this article and within the meaning of Section 8 of Article XIII of the Constitution, open-space land is “enforceably restricted” if it is subject to any of the following:
(a)A contract;
(b)An agreement;

Legislative history

Amended by Stats. 1975, Ch. 224.

Source: California Revenue and Taxation Code § 422 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.