Open-space Land Dedication - - CA Government

Section § 7301

This law clarifies definitions for terms used in its chapter. "Land" refers to certain types of real estate, such as undeveloped land used for open-space purposes or historically significant land. A "person" is defined as someone who inherits such land but doesn’t receive enough cash or liquid assets to cover the state inheritance tax. Lastly, "Secretary" is the title for the head of the Resources Agency.

For purposes of this chapter:

(a) “Land” means any right or interest, including development rights, in real property which is essentially unimproved and devoted to an open-space use as defined in Section 65560 or real property which is of significant historic or cultural value.

(b) “Person” means a transferee of property subject to tax under the Inheritance Tax Law (Part 8 (commencing with Section 13301) of Division 2 of the Revenue and Taxation Code), which includes open-space land, where the total property transferred to such transferee does not include sufficient money or other liquid assets to pay the state inheritance tax on the transfer.

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(Added by Stats. 1978, Ch. 1144.)

Section § 7302

This law allows anyone to offer land to the state for preservation as open-space if it falls under certain types of transfers mentioned in another section (Section 7301). Essentially, it's about giving or dedicating land to the state to keep it as natural, open space.

Any person may offer land included within a transfer described in Section 7301 to the state for preservation as open-space land.

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(Added by Stats. 1978, Ch. 1144.)

Section § 7303

This law requires an inheritance tax referee to confirm the appraised value of land and specify the taxes owed by the person receiving the land. This certification must be included with any land offer sent to the state.

The inheritance tax referee shall certify the appraised value of the land and the amount of taxes due and payable by the transferee. Such certification shall accompany any offer of land to the state.

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(Added by Stats. 1978, Ch. 1144.)

Section § 7304

This section states that the secretary must develop criteria to assess both the importance of the offered land and whether the state should acquire any rights or interests in it. Once land is offered to the state under these rules, the secretary must make a decision to accept or reject it within 120 days from when the offer is received.

The secretary shall establish criteria to evaluate the significance of the land offered and the feasibility of the state accepting any right or interest in such land. Land offered to the state pursuant to this chapter shall be accepted or rejected by the secretary within 120 days of the receipt of the offer.

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(Added by Stats. 1978, Ch. 1144.)

Section § 7305

When someone offers land to the state, the secretary must inform the county where the land is. Then, the secretary works with the Wildlife Conservation Board and the Department of Parks and Recreation to assess the offer. The land can only be accepted if the Director of Finance gives the green light.

Upon receipt of the offer, the secretary shall notify the county in which the land being offered is located of the state’s consideration. The secretary shall consult with the Wildlife Conservation Board and the Department of Parks and Recreation to evaluate any offer. Pursuant to Section 11005, the secretary shall accept an offer of land only upon approval of the Director of Finance.

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(Added by Stats. 1978, Ch. 1144.)

Section § 7306

When the offer of land is accepted under this specific law, the secretary needs to send a certification of this acceptance to the Controller.

Upon acceptance of an offer of land pursuant to this chapter, the secretary shall forward appropriate certification of such acceptance to the Controller.

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(Amended by Stats. 1982, Ch. 220, Sec. 3.)

Section § 7307

This law states that any land the state accepts under this chapter must be kept and maintained as open space forever, unless there's a specific exception mentioned in another section, 7308.

Land accepted by the state pursuant to this chapter shall be maintained and preserved in perpetuity as open-space land, except as provided in Section 7308.

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(Added by Stats. 1978, Ch. 1144.)

Section § 7308

This California law states that when the state government wants to transfer, swap, or give away land it owns, it can only do so if the piece of land or the combination of cash and land it gets in return is just as valuable. The decision about the value of this exchange is made by a secretary, and once they decide, that decision will be considered correct and final. No one can argue against it if they are given the land.

Unless otherwise provided in the terms of acceptance or prohibited by encumbrances on the land, real property conveyed to the state under this chapter may be conveyed, transferred, exchanged, or granted only if the secretary finds that the state has received in exchange land of comparable significance or a combination of money and land of comparable significance, at least equal to the fair market value of the land conveyed, transferred, exchanged, or granted.

The findings of the secretary as to land of comparable significance or of money and land of comparable significance, and of fair market value, shall be conclusively presumed in favor of any person to whom the land is conveyed, transferred, exchanged, or granted.

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(Amended by Stats. 1979, Ch. 195.)

Section § 7309

This law states that if someone offers land to the state, any inheritance tax on that land won't be considered overdue until 160 days after the state receives the offer. So, there's extra time to pay the tax in such cases.

Notwithstanding Section 14103 of the Revenue and Taxation Code, inheritance tax imposed on land offered to the state pursuant to this chapter shall not be delinquent until 160 days after receipt of an offer by the secretary.

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(Added by Stats. 1978, Ch. 1144.)