Art. XIII, § 23
Taxing property after boundary changes
Duty
Taxes, Money & Commerce
Art. XIII · Taxation
Official text rightpowerlimitif conditionlegal term
If state boundaries change, the Legislature shall determine how property affected shall be taxed.
History: Sec. 23 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.
Simplified explanation
If the state's boundaries change, the Legislature must determine how the affected property is taxed.