California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 1630
# (a)
Any real property owner the use of whose land is subject to an enforceable restriction placed upon it by a local agency may apply to the governing body of the local agency for a written statement declaring the present intention of the governing body to refrain from removing or modifying any such restriction in the predictable future.
# (b)
The written statement of intention may be granted or denied by the governing body at its discretion. A reasonable fee not to exceed ten dollars ($10) may be charged for each such statement.
# (c)
The written statement may be presented to the county board of equalization as evidence that a restriction on the use of the taxpayer’s land exists and that such restriction should be considered in assessing the value of the land.
# (d)
The written statement shall constitute a rebuttable presumption that the governing body does not intend to remove or modify the restriction in the predictable future.
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