§ 10

California Constitution — Article XIII (Taxation) · 2026 edition · updated 2026-10-03 · California

Real property in a parcel of 10 or more acres which, on the lien date and for 2 or more years immediately preceding, has been used exclusively for nonprofit golf course purposes shall be assessed for taxation on the basis of such use, plus any value attributable to mines, quarries, hydrocarbon substances, or other minerals in the property or the right to extract hydrocarbons or other minerals from the property.

(Sec. 10 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.)

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▸Contents — California Constitution — Article XIII (Taxation)

California Constitution — Article XIII (Taxation)

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