California CodesCivil Code - CIVDivision 2 — PropertyPart 2 — Real or Immovable Property [755 – 945.5]Title 2 — Estates in Real PropertyChapter 4 — Conservation EasementsSection 815.10
A conservation easement granted pursuant to this chapter constitutes an enforceable restriction, for purposes of Section 402.1 of the Revenue and Taxation Code.
Notes
Defines a conservation easement granted under the chapter as an enforceable restriction for purposes of the referenced Revenue and Taxation Code provision. The rule gives that conservation easement the status of an enforceable restriction when the cited tax-law provision is applied to the affected property.
Use as reference
Lexinter.net | California Code, Civil Code - CIV § 815.10 | https://laws.lexinter.net/codes/california/civil-code/division-2/part-2/title-2/chapter-4/section-815-10