Art. XIII, § 14
Where local property is assessed
Duty
Taxes, Money & Commerce
Art. XIII · Taxation
Official text rightpowerlimitif conditionlegal term
All property taxed by local government shall be assessed in the county, city, and district in which it is situated.
History: Sec. 14 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.
Simplified explanation
All property taxed by local government must be assessed in the county, city, and district where it is located.