{"data":{"id":"us-ca/rtc-118","jurisdiction":"us-ca","citation":"RTC § 118","heading":"","body":"“Assessment year” means the period beginning with a lien date and ending immediately prior to the succeeding lien date for taxes levied by the same agency.","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":"0d99cf4752b6d661e825120ee5c8af5139ac4917de63e0eee6ec56a12aa770fc","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-117","next":"us-ca/rtc-119"},"notice":"GroundRules: Original legal text. Not legal advice."}