Revenue and Taxation Code section 421.5

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.

Source: Section 421.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=421.­5.­ (updated Jan. 1, 2003; accessed Dec. 29, 2025).

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Verified:
Dec. 29, 2025

§ 421.5's source at ca​.gov