{"data":{"id":"us-ca/rtc-235","jurisdiction":"us-ca","citation":"RTC § 235","heading":"","body":"For the purposes of this division, the lessee of tangible personal property owned by a bank or financial corporation shall be conclusively presumed the owner of that property.","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":"673fc981e04e2e6027aa4584f3a908cb9ea16aa962aa1f3be0743efa2c9b0ec8","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-234","next":"us-ca/rtc-236"},"notice":"GroundRules: Original legal text. Not legal advice."}