Section 421.5.

Cal. Revenue and Taxation Code - RTC § 421.5.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.

References

referencesCal. Public Resources Code - PRC § 10211.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements