{"data":{"id":"us-ca/rtc-402","jurisdiction":"us-ca","citation":"RTC § 402","heading":"","body":"Cultivated and uncultivated land of the same quality and similarly situated shall be assessed at the same value.","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":"ab1da919c59c6852dcd08b4c0a69a5dbdfb4768d4ca85635dbfb8dd71e4cb2c9","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-401.20","next":"us-ca/rtc-402.1"},"notice":"GroundRules: Original legal text. Not legal advice."}