Laws, Regulations & Annotations

Property Taxes Law Guide
— Revision 2010

California Constitutional Provisions

ARTICLE XI Local Government

Section 14

Sec. 14. Property taxation by local governments whose boundaries include area in two or more counties. A local government formed after the effective date of this section, the boundaries of which include all or part of two or more counties, shall not levy a property tax unless such tax has been approved by a majority vote of the qualified voters of that local government voting on the issue of the tax.

History.—New section added by amendment adopted November 2, 1976.