Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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L

535.0000 LAND USE RESTRICTIONS

Annotation 535.0015

535.0015 Dairy Land and Improvements. Restrictions placed upon land and improvements which make up a milk production facility by government through contracts for the buy-out of the facility and dairy cows are land use restrictions within the meaning of Revenue and Taxation Code section 402.1. LTA 7/7/1987 (No. 87/49).