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SB-777 Property taxation: open-space land.(2021-2022)

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Date Published: 02/20/2021 04:00 AM
SB777:v99#DOCUMENT


CALIFORNIA LEGISLATURE— 2021–2022 REGULAR SESSION

Senate Bill
No. 777


Introduced by Senator Bradford

February 19, 2021


An act to amend Section 422 of the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


SB 777, as introduced, Bradford. Property taxation: open-space land.
Existing property tax law, in accordance with the California Constitution, requires the county assessor to consider, when valuing real property for property taxation purposes, the effect of any enforceable restrictions to which the use of the land may be subjected. Under existing property tax law, open-space land is “enforceably restricted” if it is subject to specified types of restrictions.
This bill would make nonsubstantive changes to these provisions.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 422 of the Revenue and Taxation Code is amended to read:

422.
 (a) For the purposes of this article article, and within the meaning of Section 8 of Article XIII of the Constitution, open-space land is “enforceably restricted” if it is subject to any of the following:

(a)

(1) A contract; contract.

(b)

(2) An agreement; agreement.

(c)

(3) A scenic restriction entered into prior to January 1, 1975; 1975.

(d)

(4) An open-space easement; or easement.

(e)

(5) A wildlife habitat contract.

For the

(b) For purposes of this article no article, a restriction upon the use of land other than those enumerated in this section shall not be considered to be an enforceable restriction.