{"data":{"id":"us-ca/rtc-403","jurisdiction":"us-ca","citation":"RTC § 403","heading":"","body":"Land sold by the State for which no patent has been issued shall be assessed like other land, but the owner is entitled to a deduction from the assessed valuation of the amount due the State as principal on the purchase price.","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":"908ca1f24dec218f7d9d72239a92a53a617687d56d33b601a20a4a7047378fd5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-402.95","next":"us-ca/rtc-404"},"notice":"GroundRules: Original legal text. Not legal advice."}