California CodesCalifornia Constitution - CONSArticle XIII — TaxationSection 15
The Legislature may authorize local government to provide for the assessment or reassessment of taxable property physically damaged or destroyed after the lien date to which the assessment or reassessment relates.
Notes
Allows the Legislature to authorize local governments to assess or reassess taxable property that is physically damaged or destroyed after the lien date governing that assessment. The authorization applies specifically to damage or destruction occurring after the relevant lien date for property taxation.
Use as reference
Lexinter.net | Cal. Const. art. XIII, § 15 | https://laws.lexinter.net/constitution/california/article-xiii/section-15