Cal. Const. art. XIII, § 7
California Constitution Article XIII, Section 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. (Sec. 7 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.)