§ 1 (a) The maximum amount of any ad valorem tax on real property shall …
§ 2 (a) The “full cash value” means the county assessor’s valuation of …
§ 2.1 (a) Limitation on Property Tax Increases on Primary Residences for …
§ 2.2 (a) Protection of Fire Services, Emergency Response, and County …
§ 2.3 (a) Each county shall annually, no later than the date specified by …
§ 3 (a) Any change in state statute which results in any taxpayer paying …
§ 4 Cities, Counties and special districts, by a two-thirds vote of the …
§ 5 This article shall take effect for the tax year beginning on July 1 …
§ 6 If any section, part, clause, or phrase hereof is for any reason held …
§ 7 Section 3 of this article does not apply to the California Children …

Terms Used In California Constitution > Article XIII A - Tax Limitation

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Trustee: A person or institution holding and administering property in trust.
  • Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.