Revenue and Taxation Code section 24916.2


Notwithstanding the provisions of Section 24916 no adjustment shall be made for (a)abandonment fees paid in respect of property on which the open-space easement is terminated under Section 51061 or 51093 of the Government Code or (b)tax recoupment fees paid under Section 51142 of the Government Code.

Source: Section 24916.2, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=24916.­2.­ (updated Jan. 1, 1977; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 24916.2's source at ca​.gov