Secretary of State No.
LAND VALUES TAXATION. Initiative measure adding Section 15 to Article XIII of Constitution. On and after January 1, 1919, requires all public revenues, state, county, municipal and direct, to be raised by taxation of value of land irrespective of improvements thereon; declaring war veteran, college and church exemptions in Sections 1 1/4, 1 1/2 and 1a of same Article not affected hereby; asserts intent of amendment to prevend holding land out of use for speculation and to apply to community purposes land values which community creates. Repeals all constitutional provisions and laws conflicting herewith.
Land Values Taxation California Initiative 1918-L-1 (1918).