California Const. art. XIII, § 1

California Constitution

Article XIII, § 1

This text of California Const. art. XIII, § 1 is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

JurisdictionCalifornia DocumentConstitution

ArticleXIII

Section§ 1

CitationCalifornia Const. art. XIII, § 1

Bluebook

Cal. Const. art. XIII, § 1.

Full Text

Unless otherwise provided by this Constitution or the laws of the United States: (a) All property is taxable and shall be assessed at the same percentage of fair market value. When a value standard other than fair market value is prescribed by this Constitution or by statute authorized by this Constitution, the same percentage shall be applied to determine the assessed value. The value to which the percentage is applied, whether it be the fair market value or not, shall be known for property tax purposes as the full value. (b) All property so assessed shall be taxed in proportion to its full value.

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Unless otherwise provided by this Constitution or the laws of the United States: (a) All property is taxable and shall be assessed at the same percentage of fair market value. When a value standard other than fair market value is prescribed by this Constitution or by statute authorized by this Constitution, the same percentage shall be applied to determine the assessed value. The value to which the percentage is applied, whether it be the fair market value or not, shall be known for property tax purposes as the full value. (b) All property so assessed shall be taxed in proportion to its full value.

History

Sec. 1 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.

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California Const. art. XIII, § 1, Counsel Stack Legal Research, https://law.counselstack.com/constitution/ca/XIII/1.