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§ 14

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

All property taxed by local government shall be assessed in the county, city, and district in which it is situated.

(Sec. 14 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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