§51283
1 cases·1 cited
Statute Text — 26 U.S.C. §51283
Statute text not available for this section.
1 Citing Cases
quires governmental approval (e.g., the county board ofsupervisors or city council) and generally requires that the landowner pay a 12.5% cancellation fee, which is based on the property's market value at the time ofcancellation. See Cal. Gov't Code sec. 51283 (West 1983 & Supp. 2000); see also Evatt v. Commissioner, T.C. Memo. 1992-368 ("A Williamson Act contract . * * * requires State approval for cancellation ofthe contracts "). . [*9] C. High Meadows: Background ofEvents Leading Up to an Oct