{"data":{"id":"us-ca/rtc-115","jurisdiction":"us-ca","citation":"RTC § 115","heading":"","body":"“Interest” in any property includes any legal or equitable interest.","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":"317caa11d91477aa71bc89b955134e57c0fec30f2917979674bdd6ec0ecafae4","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-110.5","next":"us-ca/rtc-116"},"notice":"GroundRules: Original legal text. Not legal advice."}