§51220

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1 Citing Cases

Michael S. Mountanos, Petitioner T.C. Memo. 2013-138 · 2013

t made the ranch subject to the Williamson Act at the time the conservation easement was.placed on the ranch. The Williamson Act's purpose is to preserve agricultural and open space land and to discourage premature urban develópment. Cal. Gov't Code sec. 51220..The Williamson Act accomplishes this by authorizing local governments to establish agricultural preserves and then to enter into long-term land'conservation contracts with landowners within the preserves. Id. secs. 51230-51257.5. These la

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