CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Senate Bill No. 777Introduced by Senator BradfordFebruary 19, 2021 An act to amend Section 422 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 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.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO Bill TextThe 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.
CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Senate Bill No. 777Introduced by Senator BradfordFebruary 19, 2021 An act to amend Section 422 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTSB 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.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION
Senate Bill
No. 777
Introduced by Senator BradfordFebruary 19, 2021
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
## 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.
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.
## Digest Key
## Bill Text
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.
The people of the State of California do enact as follows:
## 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.
SECTION 1. Section 422 of the Revenue and Taxation Code is amended to read:
### SECTION 1.
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.
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.
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.
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.