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§ 15

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

The Legislature may authorize local government to provide for the assessment or reassessment of taxable property physically damaged or destroyed after the lien date to which the assessment or reassessment relates.

(Sec. 15 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974, third resolved clause.)

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▸Contents — California Constitution — Article XIII (Taxation)

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