Statute · California Constitution
Cal. Const. art. XIII, § 7 — TAXATION
Cal. Const. art. XIII, § 7
- Type
- Statute
- Source
- California Constitution
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The Legislature, two-thirds of the membership of each house concurring, may authorize county boards of supervisors to exempt real property having a full value so low that, if not exempt, the total taxes and applicable subventions on the property would amount to less than the cost of assessing…
Citator
Cal. Const. art. XIII, § 7 — TAXATION is in force in the current edition of the Code, and nothing recorded condemns it.
The Legislature, two-thirds of the membership of each house concurring, may authorize county boards of supervisors to exempt real property having a full value so low that, if not exempt, the total taxes and applicable subventions on the property would amount to less than the cost of assessing and collecting them.