California Constitution Article XIII § 7 – The Legislature, two-thirds of the membership of each house …
Terms Used In California Constitution Article XIII § 7 - The Legislature, two-thirds of the membership of each house ...
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
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.
(Sec. 7 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.)