California Const. art. XIII, § 18

California Constitution

Article XIII, § 18

This text of California Const. art. XIII, § 18 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§ 18

CitationCalifornia Const. art. XIII, § 18

Bluebook

Cal. Const. art. XIII, § 18.

Full Text

The Board shall measure county assessment levels annually and shall bring those levels into conformity by adjusting entire secured local assessment rolls. In the event a property tax is levied by the State, however, the effects of unequalized local assessment levels, to the extent any remain after such adjustments, shall be corrected for purposes of distributing this tax by equalizing the assessment levels of locally and state-assessed properties and varying the rate of the state tax inversely with the counties’ respective assessment levels.

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The Board shall measure county assessment levels annually and shall bring those levels into conformity by adjusting entire secured local assessment rolls. In the event a property tax is levied by the State, however, the effects of unequalized local assessment levels, to the extent any remain after such adjustments, shall be corrected for purposes of distributing this tax by equalizing the assessment levels of locally and state-assessed properties and varying the rate of the state tax inversely with the counties’ respective assessment levels.

History

Sec. 18 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.

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Bluebook (online)

California Const. art. XIII, § 18, Counsel Stack Legal Research, https://law.counselstack.com/constitution/ca/XIII/18.