Government Code section 16145
(a)
That the loss of assessed value is substantial and will have an adverse effect upon programs of public importance carried on by the district.(b)
The benefits flowing from the restrictions on the use of land within the district do not accrue solely or primarily to landowners or residents within the district.(c)
That the taxes collected by the district are not devoted to expenditures primarily of benefit to land or landowners within the district.
Source:
Section 16145, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=16145.
(accessed May 10, 2025).