CA Gov't Code Section 51296.2

Both of the following shall apply to land within a designated farmland security zone:

(a)

The land shall be eligible for property tax valuation pursuant to Section 423.4 of the Revenue and Taxation Code.

(b)

Notwithstanding any other provision of law, any special tax approved by the voters for urban-related services on or after January 1, 1999, on the land or any living improvement shall be levied at a reduced rate unless the tax directly benefits the land or the living improvements.