California CodesCalifornia Constitution - CONSArticle XIII — TaxationSection 8
To promote the conservation, preservation and continued existence of open space lands, the Legislature may define open space land and shall provide that when this land is enforceably restricted, in a manner specified by the Legislature, to recreation, enjoyment of scenic beauty, use or conservation of natural resources, or production of food or fiber, it shall be valued for property tax purposes only on a basis that is consistent with its restrictions and uses.
To promote the preservation of property of historical significance, the Legislature may define such property and shall provide that when it is enforceably restricted, in a manner specified by the Legislature, it shall be valued for property tax purposes only on a basis that is consistent with its restrictions and uses.
Notes
Allows the Legislature to define open-space land and historically significant property and requires property-tax valuation consistent with enforceable restrictions and uses prescribed by statute. Applies to restricted open space used for recreation, scenic enjoyment, natural-resource use or conservation, or food or fiber production, and to restricted historic property.
Use as reference
Lexinter.net | Cal. Const. art. XIII, § 8 | https://laws.lexinter.net/constitution/california/article-xiii/section-8