Statute · California Constitution

Cal. Const. art. XIII, § 15 — TAXATION

Cal. Const. art. XIII, § 15

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

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.

Citator

Cal. Const. art. XIII, § 15 — TAXATION is in force in the current edition of the Code, and nothing recorded condemns it.

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.