{"data":{"id":"us-ca/cal.-const.-art.-xiii-7","jurisdiction":"us-ca","citation":"Cal. Const. art. XIII, § 7","heading":"","body":"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.","path":["* California Constitution - CONS","ARTICLE XIII TAXATION [SEC. 1. - SEC. 36.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"1808662aa786b7c222715b170f450ab8f58530ea27586db75937b10f2c7f6aa4","source_id":"us-ca","stale":false,"prev":"us-ca/cal.-const.-art.-xiii-6","next":"us-ca/cal.-const.-art.-xiii-8"},"notice":"GroundRules: Original legal text. Not legal advice."}