{"data":{"id":"us-ca/rtc-2901","jurisdiction":"us-ca","citation":"RTC § 2901","heading":"","body":"Taxes on unsecured property are due on the lien date.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 5. COLLECTION OF TAXES [2501. - 3205.]","CHAPTER 4. Collection on the Unsecured Roll [2901. - 2963.]","ARTICLE 1. General Provisions [2901. - 2928.1.]"],"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":"a7a2b2eb9dce97f0cb3b30a44264250a83358eb51f6c4673f4c43b23c93d5008","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-2862","next":"us-ca/rtc-2902"},"notice":"GroundRules: Original legal text. Not legal advice."}