Section 25226 Of Article 11.1. Institutional Control From California Health And Safety Code >> Division 20. >> Chapter 6.5. >> Article 11.1.
25226
. An assessor shall consider a restrictive easement, covenant,
restriction, or servitude adopted pursuant to the former Section
25230, as that section read prior to the effective date of this
article, or Section 25202.5, 25221, or 25355.5 as an enforceable
easement, covenant, restriction, or servitude subject to Section
402.1 of the Revenue and Taxation Code and shall appropriately
reassess the land, those of which has been restricted, at the lien
date following the adoption or imposition of the easement, covenant,
restriction, or servitude.