Cal. Const. art. XIII § 7
Current through the November, 2023 General Election.
The Legislature, two-thirds of the membership of each house concurring, may authorize county boards of supervisors to exempt real property having a full value so low that, if not exempt, the total taxes and applicable subventions on the property would amount to less than the cost of assessing and collecting them.
Cal. Const. art. XIII § 7