{"data":{"id":"us-ca/rtc-401.3","jurisdiction":"us-ca","citation":"RTC § 401.3","heading":"","body":"The assessor shall assess all property subject to general property taxation on the lien date as provided in Articles XIII and XIII A of the Constitution and any legislative authorization thereunder.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 3. Assessment Generally [401. - 681.]","ARTICLE 1. General Requirements [401. - 409.]"],"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":"c06d88d85a5ecaf3e35c2d78f29bc25385ac4feb71427b316506c0492e23ed31","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-401","next":"us-ca/rtc-401.4"},"notice":"GroundRules: Original legal text. Not legal advice."}