Cal. Const., art. XIII, § 14 · Article XIII. TAXATION

Cal. Const., art. XIII, § 14

Verbatim from the official edition

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

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

Notes and commentary — not constitutional text

History

Sec. 14 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.%2014.&article=XIII
Text hash: sha256 38048707c8e0300d17670540359bd0c294c1acbf6697f001f28bb7522756bff5
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

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.