{"data":{"id":"us-ca/rtc-23","jurisdiction":"us-ca","citation":"RTC § 23","heading":"","body":"“Assessee” means the person to whom property or a tax is assessed.","path":["Revenue and Taxation Code - RTC","GENERAL PROVISIONS"],"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":"902ed211bd79c0cfb53db7618e42d26b0512c5d15e06799c5847432d36f64591","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-22","next":"us-ca/rtc-24"},"notice":"GroundRules: Original legal text. Not legal advice."}