California Constitution § 6
Open in browserleginfo ↗The failure in any year to claim, in a manner required by the laws in effect at the time the claim is required to be made, an exemption or classification which reduces a property tax shall be deemed a waiver of the exemption or classification for that year.
(Sec. 6 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.)