California Constitution Art. XIII, § 14

ARTICLE XIII TAXATION

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

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.