§ 421.5
42 words·~1 min read·
/ca/revenue-and-taxation-code/421-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.