Section 24916.2.

Cal. Revenue and Taxation Code - RTC § 24916.2.
in effect
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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.

References

referencesCal. Government Code - GOV § 51142.
referencesCal. Revenue and Taxation Code - RTC § 24916.
referencesCal. Revenue and Taxation Code - RTC § 51061.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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