BlackletterCalifornia law

California Constitution Art. XIII, § 15

ARTICLE XIII TAXATION

Current as of September 28, 2026Cal. Const., art. XIII, § 15Official source ↗

Sec. 15 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974, third resolved clause.

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.