Cal. Const., art. XIII, § 10 · Article XIII. TAXATION

Cal. Const., art. XIII, § 10

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

Real property in a parcel of 10 or more acres which, on the lien date and for 2 or more years immediately preceding, has been used exclusively for nonprofit golf course purposes shall be assessed for taxation on the basis of such use, plus any value attributable to mines, quarries, hydrocarbon substances, or other minerals in the property or the right to extract hydrocarbons or other minerals from the property.

Notes and commentary — not constitutional text

History

Sec. 10 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CONS&sectionNum=SEC.%2010.&article=XIII
Text hash: sha256 c4eebc06910237ca9200f670967e539e7e4c2d3338c937df3a1ea468059b2a85
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 1 provision

Provisions in this library whose text cites Cal. Const., art. XIII, § 10. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 52Printed as Section 10 of Article XIII of the California Constitution

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.