CA · constitutions
Cal. Const. art. XIII, § 14
All property taxed by local government shall be assessed in the county, city, and district in which it is situated.
History
Sec. 14 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.
Provenance
- Source
- leginfo.legislature.ca.gov
- Retrieved
- 2026-09-24
- Edition
- 2026-09-24
- Content hash
38048707c8e0300d17670540359bd0c294c1acbf6697f001f28bb7522756bff5
The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.
Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.