California Legal Codes and Statutes

§ 422.5

Added by Stats. 1995, Ch. 931, Sec. 3. Effective January 1, 1996.

For the purposes of this article, open-space land is “enforceably restricted” within the meaning of Section 8 of Article XIII of the California Constitution if it is subject to an agricultural conservation easement.

Cite this section

Cal. Rev. & Tax. Code § 422.5 (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-422.5

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.