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§ 13

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

Land and improvements shall be separately assessed.

(Sec. 13 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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