California CodesCalifornia Constitution - CONSArticle XIII — TaxationSection 7
The Legislature, two-thirds of the membership of each house concurring, may authorize county boards of supervisors to exempt real property having a full value so low that, if not exempt, the total taxes and applicable subventions on the property would amount to less than the cost of assessing and collecting them.
Notes
Allows the Legislature, with two-thirds concurrence of each house, to authorize county supervisors to exempt real property whose full value is so low that the total taxes and applicable subventions would be less than the cost of assessing and collecting them.
Use as reference
Lexinter.net | Cal. Const. art. XIII, § 7 | https://laws.lexinter.net/constitution/california/article-xiii/section-7