California Legal Codes and Statutes

§ 422

Amended by Stats. 1975, Ch. 224.

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;
(c)A scenic restriction entered into prior to January 1, 1975;
(d)An open-space easement; or
(e)A wildlife habitat contract.

For the purposes of this article no restriction upon the use of land other than those enumerated in this section shall be considered to be an enforceable restriction.

Cite this section

Cal. Rev. & Tax. Code § 422 (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-422

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.