Art. XIII, § 13
Separate assessment of land and improvements
Duty
Taxes, Money & Commerce
Art. XIII · Taxation
Official text rightpowerlimitif conditionlegal term
Land and improvements shall be separately assessed.
History: Sec. 13 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.
Simplified explanation
Land and improvements must be assessed separately.