Senate Constitutional Amendment 10. Amends Section 12 ¾ of Article XIII of Constitution. Exempts from taxation immature forest trees planted on lands not previously bearing merchantable timber, or planted or of natural growth, upon lands from which seventy per cent of merchantable original growth timber over sixteen inches in diameter has been removed; declares maturity of forest trees or timber shall be determined, after forty years from planting or removal of original timber, by a board comprising assessor of county wherein same are located and representatives from state boards of forestry and equalization.
Popular Vote Results
Y: 619062; A: 69.1; N: 276473; B: 30.9
Senate Constitutional Amendment
Code Sections Affected
Amended Cal. Const. art. XIII, section 12 3/4.
A. Burlingame Johnson, State Senator, Thirty-sixth District; Fred C. Handy, State Senator, Fourth District
EXEMPTING FOREST TREES FROM TAXATION California Proposition 22 (1926).