Cal. Const., art. XIII, § 23 · Article XIII. TAXATION

Cal. Const., art. XIII, § 23

Verbatim from the official edition

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

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

Notes and commentary — not constitutional text

History

Sec. 23 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.%2023.&article=XIII
Text hash: sha256 78a027a511ba5e36b10ceb7c8a887e0605a6c916b4215d654d2e8e5707939e17
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.