California Constitution Art. XIII, § 14

ARTICLE XIII TAXATION

Current as of September 28, 2026Cal. Const., art. XIII, § 14Official source ↗Ask about this

Sec. 14 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.

All property taxed by local government shall be assessed in the county, city, and district in which it is situated.