Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

California Constitutional Provisions

ARTICLE XIII Revenue and Taxation

Section 31

Sec. 31. Power to tax may not be compromised. The power to tax may not be surrendered or suspended by grant or contract.

Decisions Under Former Article XIII, Section 6.

Operation.—This section does not serve to qualify a cession to the United States Government of exclusive jurisdiction over areas within the state, so as to reserve to the state the power of taxation within such areas. Yosemite Park & Curry Co. v. Collins, 20 F.Supp. 1009, reversed on other grounds in 304 U.S. 518.