{"data":{"id":"us-ca/rtc-404","jurisdiction":"us-ca","citation":"RTC § 404","heading":"","body":"All taxable property, except State assessed property, shall be assessed by the assessing agency of the taxing agency where the property is situated.","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":"f72f47137f09f3a39e18d17429d12d6d3655733c6b10c0bdf5d7e15d594d0c01","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-403","next":"us-ca/rtc-405"},"notice":"GroundRules: Original legal text. Not legal advice."}