{"data":{"id":"us-ca/rtc-260","jurisdiction":"us-ca","citation":"RTC § 260","heading":"","body":"If any person, claiming any exemption named in this article, fails to follow the required procedure, the exemption is waived by the person.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 1. Taxation Base [201. - 287.]","ARTICLE 2. Procedure to Claim Exemptions [251. - 261.]"],"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":"8c10d40627e88c663f80dabde35a28bd1f441d849edfc433c121c7cb949e3d4f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-259.15","next":"us-ca/rtc-261"},"notice":"GroundRules: Original legal text. Not legal advice."}