Constitution · California

Cal. Const. art. XIII, § 14

Constitution
Constitution of California
Text as of
October 2026

What does this section say?

All property taxed by local government shall be assessed in the county, city, and district in which it is situated. (Sec. 14 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.)

The text is copied from the official source: leginfo.legislature.ca.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.

Nearby in this constitution