{"data":{"id":"us-ca/rtc-405.5","jurisdiction":"us-ca","citation":"RTC § 405.5","heading":"","body":"The assessor shall periodically appraise all property not subject to the provisions of Article XIII A of the Constitution to substantiate the judgment of its full cash value or, when provided for by law, its restricted value for uniform assessment purposes.","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":"551479f8f29f59785639c1e514b0f2f9bb57ea26f9e0bbd05eeef3f84bf68e3f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-405","next":"us-ca/rtc-407"},"notice":"GroundRules: Original legal text. Not legal advice."}