SECTIONS 37015-37016 - California Statutes

PUBLIC RESOURCES CODE

SECTION 37015-37016

37015. The board shall approve only contributions of properties
that meet one or more of the following criteria:
(a) The property will help meet the goals of a habitat
conservation plan, multispecies conservation plan, natural community
conservation plan, or any other similar plan subsequently authorized
by statute that is designed to benefit native species of plants,
including, but not limited to, protecting forests, old growth trees,
or oak woodlands, and animals and development. In proposing and
approving the acceptance of contributed property pursuant to this
subdivision, the recovery benefits for listed species, the habitat
value of the property, the value of the property as a wildlife
corridor, and similar habitat-related considerations shall be the
criteria on which the acceptance is based.
(b) The property will provide corridors or reserves for native
plants and wildlife that will help improve the recovery possibilities
of listed species and increase the chances that the species will
recover sufficiently to be eligible to be removed from the list, or
will help avoid the listing of species pursuant to the California
Endangered Species Act (Chapter 1.5 (commencing with Section 2050) of
Division 3 of the Fish and Game Code) or the federal Endangered
Species Act (16 U.S.C. Sec. 1531 et seq.), or protect wetlands,
waterfowl habitat, or river or stream corridors, or promote the
biological viability of important California species.
(c) The property interest is a perpetual conservation easement
over agricultural land, or is a permanent contribution of
agricultural land, that is threatened by development and is located
in an unincorporated area certified by the secretary to be zoned for
agricultural use by the county. Property accepted pursuant to this
subdivision shall be accepted pursuant to the California Farmland
Conservancy Program Act established by Division 10.2 (commencing with
Section 10200), pursuant to the agricultural conservation program of
the Coastal Conservancy, or pursuant to the Bay Area Conservancy
Program established pursuant to Chapter 4.5 (commencing with Section
31160) of Division 21.
(d) (1) The property interest is a water right, or land with an
associated water right, and the contribution of the property will
help improve the chances of recovery of a listed species, will reduce
the likelihood that any species of fish or other aquatic organism
will be listed pursuant to the California Endangered Species Act
(Chapter 1.5 (commencing with Section 2050) of Division 3 of the Fish
and Game Code)) or the federal Endangered Species Act (16 U.S.C.
Sec. 1531 et seq.), will improve the protection of listed species, or
will improve the viability and health of fish species of economic
importance to the state. The donee receiving the water right, or land
with an associated water right, shall ensure that it shall retain
title to the water right, and that the water shall be used to fulfill
the purposes for which the water right or land associated with a
water right is being accepted.
(2) Any contribution of a water right that includes a change in
the point of diversion, place of use, or purpose of use may be made
only if the proposed change will not injure any legal user of the
water involved and is made in accordance with either Chapter 10
(commencing with Section 1700), or Chapter 10.5 (commencing with
Section 1725), of Part 2 of Division 2 of the Water Code.
(e) The property will be used as a park or open space or will
augment public access to or enjoyment of existing regional or local
park, beach, or open-space facilities, or will preserve
archaeological resources.

37016. (a) The board shall grant approval of a proposed
contribution of property under the program only upon a determination
that:
(1) (A) The donation of property satisfies the requirements for a
qualified contribution pursuant to Section 170 of Title 26 of the
United States Code. If only a portion (either an undivided fractional
interest in the entire property or one or more discrete parcels) of
a proposed conveyance of property satisfies the requirements of
Section 170 of Title 26 of the United States Code, or if the property
is sold for less than fair market value, only that portion, or the
amount representing the difference between the amount paid by the
donee and the fair market value, shall be eligible for the tax
credit, to the extent permitted by Section 170(h) of Title 26 of the
United States Code. The board may segregate eligible and ineligible
interests in property proposed to be contributed pursuant to this
division. The donor shall receive no other valuable consideration for
the donation of property subject to the tax credit.
(B) For purposes of this division, if the property is proposed to
be donated to satisfy a condition imposed upon the donor by any
lease, permit, license, certificate, or other entitlement for use
issued by one or more public agencies, including, but not limited to,
the mitigation of significant effects on the environment of a
project pursuant to an approved environmental impact report or
mitigated negative declaration required pursuant to the California
Environmental Quality Act (Division 13 (commencing with Section
21000)), that property shall not qualify for the credit provided in
Section 17053.30 or 23630 of the Revenue and Taxation Code.
(2) There has been no release or threatened release of a hazardous
material on the property, unless all of the following occur:
(i) A final remedy in response to the release has been approved by
the Department of Toxic Substances Control pursuant to Chapter 6.5
(commencing with Section 25100) of, Chapter 6.8 (commencing with
Section 25300) of, or Chapter 6.85 (commencing with Section 25396)
of, Division 20 of the Health and Safety Code, or the appropriate
California regional water quality control board pursuant to Chapter
6.7 (commencing with Section 25280) of Division 20 of the Health and
Safety Code.
(ii) The donor or donee have agreed to implement the final remedy
approved pursuant to clause (i).
(iii) The donor or donee have agreed to fund and have made
adequate funding available to pay for the response action, as defined
by Section 25323.3 of the Health and Safety Code.
(b) Notwithstanding paragraph (2) of subdivision (a), a donation
of property containing hazardous materials may be accepted under the
program without satisfying the requirements of paragraph (2) of
subdivision (a) if the donee determines, based on written findings
from the Department of Toxic Substances Control and the California
regional water quality control board with jurisdiction over the
property, that the hazardous materials present will pose no
substantial risk to human health or the environment and no
substantial risk of liability on the donee under the conditions under
which the property will be used. The Department of Toxic Substances
Control and the California regional water quality control board with
jurisdiction over the property shall carry out their normal due
diligence when developing the written findings that will be the basis
for the written determination regarding the presence and risk of
toxic materials on the property by the Department of Toxic Substances
Control or the regional board, whichever is applicable. As used in
this subdivision, "hazardous materials" has the same meaning as
contained in subdivision (d) of Section 25260 of the Health and
Safety Code.