Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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L

535.0000 LAND USE RESTRICTIONS

Annotation 535.0010

535.0010 Conservation Easements. Conservation easements placed upon properties by government through zoning, contract, or agreement are land use restrictions within the meaning of Revenue and Taxation Code section 402.1. C 6/7/1984.