County of Marin v. Assessment Appeals Board

The appeal at hand concerns the question whether certain agreements executed pursuant to the California Land Conservation Act of 1965 (Gov. Code, §§ 51200-51295, hereinafter Williamson Act ) contain an “enforceable restriction” within the meaning of the Constitution and the statutory provisions enacted pursuant thereto (Cal. Const., art. XXVIII; Rev. & Tax. Code, §§ 421-429; 1969 amendments to the Williamson Act; 18 Cal. Admin. Code, Property Tax, rule 51); and, as a consequence, whether the land defined in the agreements is entitled to preferential tax treatment as agricultural or open space land.

The parties to the lawsuit are appellants County of Marin (County) and its assessor, defendant assessment appeals board (Board), and real parties in interest Anthony and Mary Silveira (hereafter taxpayers). On March 7, 1966, and again on March 6, 1967, the taxpayers and the County entered into land conservation agreements (hereinafter Agreements) covering 6 pieces of real property in excess of 1,000 acres. In accordance with certain provisions of the Williamson Act (§§ 51242-51244), the taxpayers agreed that the land described in the Agreements would not be used for any…