{"data":{"id":"us-ca/rtc-2902","jurisdiction":"us-ca","citation":"RTC § 2902","heading":"","body":"The assessment of unsecured property shall be deemed complete for the purpose of enforcing the collection thereof when the assessor has made a record in writing of the assessment in such form as the board may prescribe.","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":"bd745af3dae1f03494b71a3ffaf4ef64eb4f1391dd644a06fe6154aff3a8784b","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-2901","next":"us-ca/rtc-2903"},"notice":"GroundRules: Original legal text. Not legal advice."}