CA · constitutions
Cal. Const. art. XIII, § 18
The Board shall measure county assessment levels annually and shall bring those levels into conformity by adjusting entire secured local assessment rolls. In the event a property tax is levied by the State, however, the effects of unequalized local assessment levels, to the extent any remain after such adjustments, shall be corrected for purposes of distributing this tax by equalizing the assessment levels of locally and state-assessed properties and varying the rate of the state tax inversely with the counties’ respective assessment levels.
History
Sec. 18 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
7cc58447e6368f26b6ec4bc47f9e507a5437eb256a3e27a712d3be53db4802c3
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