Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2012
California Constitutional Provisions
ARTICLE XIII Revenue and Taxation
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.