CALIFORNIA CONSTITUTION
ARTICLE 13 TAXATION
 
 
SEC. 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.