{"data":{"id":"us-ca/rtc-108","jurisdiction":"us-ca","citation":"RTC § 108","heading":"","body":"“State-assessed property” means all property required to be assessed by the board under Section 19 of Article XIII of the Constitution and which is subject to local taxation.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 1. GENERAL PROVISIONS [101. - 198.1.]","CHAPTER 1. Construction [101. - 136.]"],"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":"59418bc6287358801bfbc28aeb56bcf975383af7eb41b9e523a71b365ab2a988","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-107.10","next":"us-ca/rtc-109"},"notice":"GroundRules: Original legal text. Not legal advice."}