Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

California Constitutional Provisions

ARTICLE XIII Revenue and Taxation

Section 33

Sec. 33. Legislature to enact necessary revenue s. The Legislature shall pass all s necessary to carry out the provisions of this article.

Decisions Under Former Article XIII, Section 13.

Power of Legislature.—Under this section the Legislature may define "improvements." Miller v. Kern County, 137 Cal. 516.

The Legislature may fix the mode and means of ascertaining the value of any property to be assessed. Wells Fargo & Co. v. State Board of Equalization, 56 Cal. 194, and may prescribe the powers and duties of boards of equalization. Napa Savings Bank v. Napa County, 17 Cal.App. 545.