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Article XIII Section 18 California Constitution – Taxation

Article XIII Section 18 California Constitution

Below is the content of Article XIII Section 18 of the California Constitution 

The Board shall measure county assessment levels annually and shall bring those levels into conformity by adjusting entire secured local assessment rolls. In the event a property tax is levied by the State, however, the effects of unequalized local assessment levels, to the extent any remain after such adjustments, shall be corrected for purposes of distributing this tax by equalizing the assessment levels of locally and state-assessed properties and varying the rate of the state tax inversely with the counties’ respective assessment levels.


See also: Article XIII Section 17 California Constitution

See also  Article XIII Section 21 California Constitution - Taxation

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