California Legal Codes and Statutes

§ 421.5

Amended 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.

Cite this section

Cal. Rev. & Tax. Code § 421.5 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-3-assessment-generally/article-1-5-valuation-of-open-space-land-subject-to-an-enforceable-restriction/section-421.5

Other sections in Article 1.5 - Valuation of Open-Space Land Subject to an Enforceable Restriction

§ 421§ 421.5§ 422§ 422.5§ 422.7§ 423§ 423.3§ 423.4§ 423.5§ 423.7§ 423.8§ 423.9§ 424§ 426§ 427§ 428§ 429§ 430§ 430.5

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.