{"code":"CONS","codeName":"California Constitution","section":"ART XIII SEC 15","citation":"Cal. Const., art. XIII, § 15","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. 15 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974, third resolved clause.","effective":null,"html":"<p>The Legislature may authorize local government to provide for the assessment or reassessment of taxable property physically damaged or destroyed after the lien date to which the assessment or reassessment relates.</p>","text":"The Legislature may authorize local government to provide for the assessment or reassessment of taxable property physically damaged or destroyed after the lien date to which the assessment or reassessment relates.","otherVersions":[],"url":"https://blackletter.si/constitution/article-13/section-15","source":"California Legislative Information bulk export (pubinfo)"}