California CodesCalifornia Constitution - CONSArticle XIII — TaxationSection 14
All property taxed by local government shall be assessed in the county, city, and district in which it is situated.
Notes
Requires every item of property taxed by local government to be assessed for taxation in the county, city, and district where it is physically situated. The rule ties assessment location to the property’s location within each applicable local governmental taxing jurisdiction.
Use as reference
Lexinter.net | Cal. Const. art. XIII, § 14 | https://laws.lexinter.net/constitution/california/article-xiii/section-14