Statute · California Constitution
Cal. Const. art. XIII, § 5 — TAXATION
Cal. Const. art. XIII, § 5
- Type
- Statute
- Source
- California Constitution
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Exemptions granted or authorized by Sections 3(e), 3(f), and 4(b) apply to buildings under construction, land required for their convenient use, and equipment in them if the intended use would qualify the property for exemption.
Citator
Cal. Const. art. XIII, § 5 — TAXATION is in force in the current edition of the Code, and nothing recorded condemns it.
Exemptions granted or authorized by Sections 3(e), 3(f), and 4(b) apply to buildings under construction, land required for their convenient use, and equipment in them if the intended use would qualify the property for exemption.