The judicial power of this State is vested in the Supreme Court, courts of appeal, and superior courts, all of which are courts of record. Disclaimer: This Constitution may not be the most recent version.California may have more current or accurate information. The following are exempt from property taxation: (a) Property owned by the State. Article XIII - Taxation. Charges. Search by Keyword or Citation; Search by Keyword or Citation. Search California Codes. Article XIII D is added to the California Constitution to read: ARTICLE XIII D. SECTION 1. california constitution article 13b government spending limitation sec. provision of this Constitution: Initiative Power for Local Taxes, Assessments, Fees and Bd. 3. neither the Legislature nor any local government charter shall impose under article XIII C, section 2 of the California constitution, the measure had to be submitted to the voters at the next general election. (1) Indebtedness approved by the voters prior to July 1, 1978. Initiative measure. ) The power of initiative to affect local taxes, assessments, (a) The maximum amount of any ad valorem tax on real property shall not exceed One percent (1%) of the full cash value of such property. 2. I. SEC. In Sierra County the tax rate is generally 1%. (C) Is an owner of, or has control of, that entity. (b) Property owned by a local government, except as otherwise provided in Section 11 (a). SEC. california constitution article 13a [tax limitation] sec. (c) Bonds issued by the State or a local government in the State. CALIFORNIA CONSTITUTION ARTICLE 13C (VOTER APPROVAL FOR LOCAL TAX LEVIES) SEC. Article VI 1 CALIFORNIA CONSTITUTION ARTICLE 6 JUDICIAL SEC. Article XIIIA of the California Constitution Added to the Constitution by the voters in June, 1978, Article XIIIA provides that: The maximum amount of property tax cannot exceed 1% of the property's appraised value, plus any bonds or fees. Special property types, such as timberland and some agricultural lands, are also appraised annually. 2. (2) Bonded indebted… The total annual appropriations subject to limitation ofthe State and of each local government shall not exceed theappropriations limit of the entity of government for the prior yearadjusted for the change in the cost of living and the change inpopulation, except as otherwise provided in this article. Constitution of the State of California 1879 Art. 5. Article XIII D in its entirety was added to the state's constitution in 1996 when voters approved Proposition 218 , which also added Article XIII C to the constitution. 28. (a) The maximum amount of any ad valorem tax on realproperty shall not exceed One percent (1%) of the full cash value ofsuch property. (b) The limitation provided for in subdivision (a) shall not apply to ad valorem taxes or special assessments to … California’s Constitution sets forth important personal rights in Article I of its constitution, such as the right to privacy (Article I, Section I) and, my personal favorite, the right to fish in public streams (Article I, Section 25) The provisions of direct democracy (initiative, referendum and recall) are found in Article II. (D) Is owned or controlled by that entity. The California State Constitution is grouped into subject matter areas known as Articles. This page was last edited on 28 December 2008, at 00:17. Community Services Dist. Each Article is organized by a heading and section numbers. (C) Any new program or higher level of service provided by local agencies, as described in subparagraphs (A) and (B), above the level for which funding has been provided, shall not require a subvention of funds by the State nor otherwise be subject to Section 6 of Article XIII B. Effective for years beginning on or after July 1, 1990, under Section 1.5 of Article XIII-B, the annual Application. matters of reducing or repealing any local tax, assessment, fee or (c) A mandated new program or higher level of service includes a transfer by the Legislature from the State to cities, counties, cities and counties, or special districts of complete or partial financial responsibility for a required program for which the State previously had … Article 4.6 (commencing with Section 53750) is added to Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code, to read: Article 4.6. ARTICLE XIII - TAXATION 1-35 :: California Constitution. The Table of Contents includes each Article heading and corresponding section numbers.Table of Contents includes each Article heading and corresponding section numbers. sourced from the State of California's official Constitution webpage: ", ARTICLE XIII C    VOTER APPROVAL FOR LOCAL TAX LEVIES, ARTICLE 13C    (VOTER APPROVAL FOR LOCAL TAX LEVIES), ARTICLE XIII B    GOVERNMENT SPENDING LIMITATION, ARTICLE XIII D    ASSESSMENT AND PROPERTY-RELATED FEE REFORM, https://en.wikisource.org/w/index.php?title=California_Constitution/ARTICLE_XIII_C&oldid=929099, Creative Commons Attribution-ShareAlike License. charge. (Paland v. Brooktrails Tp. Notwithstanding any other provision of this Constitution, (a) “Insurer,” as used in this section, includes insurance companies or associations and reciprocal or interinsurance exchanges together with their … of Directors (2009) 179 Cal.App.4th 1358, 1365.) 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