Section 422.5.

Cal. Revenue and Taxation Code - RTC § 422.5.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 8.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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