Art. XIII, § 6
Failure to claim a property tax exemption
Structure
Taxes, Money & Commerce
Art. XIII · Taxation
Official text rightpowerlimitif conditionlegal term
The failure in any year to claim, in a manner required by the laws in effect at the time the claim is required to be made, an exemption or classification which reduces a property tax shall be deemed a waiver of the exemption or classification for that year.
History: Sec. 6 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.
Simplified explanation
Failing in any year to claim, in the manner required by law at the time, an exemption or classification that reduces a property tax is deemed a waiver of it for that year.