Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

California Constitutional Provisions

ARTICLE XIII Revenue and Taxation

Section 10

Sec. 10. Assessment of golf courses. Real property in a parcel of 10 or more acres which, on the lien date and for 2 or more years immediately preceding, has been used exclusively for nonprofit golf course purposes shall be assessed for taxation on the basis of such use, plus any value attributable to mines, quarries, hydrocarbon substances, or other minerals in the property or the right to extract hydrocarbons or other minerals from the property.

Construction.—No conflict exists between this section and Article XIII A, Section 2 of the Constitution, which imposes limitations on increases in the assessed value of real property and on the real property tax rate but does not redefine value. Thus, the values of plaintiffs' properties are their respective 1975–76 "golf course" values subject to the 2 percent per year increases authorized by Article XIII A, Section 2(b). Los Angeles Country Club v. Pope, 175 Cal.App.3d 278.

Decisions Under Former Article XIII, Section 2.6.

Construction—constitutionality.—The special tax treatment accorded certain golf courses is a reasonable classification in view of the state policy of encouraging the preservation of open spaces and therefore does not violate the equal protection clause of the U.S. Constitution. Furthermore, there is no illegal state action since the state does not participate in the operation or management of those organizations which allegedly practiced racial discrimination. The instructions to the assessor set forth in the provision constitute a reasonably clear statement of an appraisal standard. Stevens v. Watson, 16 Cal.App.3d 629, cert. denied 407 U.S. 925.