Cal. Const., art. XIII, § 15 · Article XIII. TAXATION
Cal. Const., art. XIII, § 15
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not constitutional text
History
Sec. 15 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974, third resolved clause.
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§ionNum=SEC.%2015.&article=XIII
- Text hash
- sha256 0999289a9100998308982599de276c87d61d86adb0c41abdb45881e639fb2ed3
- 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.