{"data":{"id":"us-ca/rtc-201","jurisdiction":"us-ca","citation":"RTC § 201","heading":"","body":"All property in this State, not exempt under the laws of the United States or of this State, is subject to taxation under this code.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 1. Taxation Base [201. - 287.]","ARTICLE 1. Taxable and Exempt Property [201. - 242.]"],"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":"ba7e38bc00bb820cc659f2081f9322d7470bb646c698feec76087efd5975f502","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-198.1","next":"us-ca/rtc-201.1"},"notice":"GroundRules: Original legal text. Not legal advice."}