BlackletterCalifornia law

California Constitution Art. XIII, § 23

ARTICLE XIII TAXATION

Current as of September 28, 2026Cal. Const., art. XIII, § 23Official source ↗

Sec. 23 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.

If state boundaries change, the Legislature shall determine how property affected shall be taxed.