{"code":"CONS","codeName":"California Constitution","section":"ART XIII SEC 14","citation":"Cal. Const., art. XIII, § 14","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"ARTICLE XIII TAXATION [SEC. 1. - SEC. 36.]","url":"https://blackletter.si/constitution/article-13"}],"history":"Sec. 14 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.","effective":null,"html":"<p>All property taxed by local government shall be assessed in the county, city, and district in which it is situated.</p>","text":"All property taxed by local government shall be assessed in the county, city, and district in which it is situated.","otherVersions":[],"url":"https://blackletter.si/constitution/article-13/section-14","source":"California Legislative Information bulk export (pubinfo)"}