California CodesCalifornia Constitution - CONSArticle XIII — TaxationSection 23
If state boundaries change, the Legislature shall determine how property affected shall be taxed.
Notes
Requires the Legislature to determine the tax treatment of all property affected whenever California’s state boundaries change. The duty arises from a boundary change and assigns the resulting property-tax determination to the Legislature without prescribing a particular method or outcome.
Use as reference
Lexinter.net | Cal. Const. art. XIII, § 23 | https://laws.lexinter.net/constitution/california/article-xiii/section-23