Statute · California Constitution

Cal. Const. art. XIII, § 13 — TAXATION

Cal. Const. art. XIII, § 13

Type: Statute
Source: California Constitution
Jurisdiction: California
Current through: Nov 2, 2026 (California Legislative Counsel)

Land and improvements shall be separately assessed.

Citator

Cal. Const. art. XIII, § 13 — TAXATION is in force in the current edition of the Code, and nothing recorded condemns it.

Land and improvements shall be separately assessed.