{"data":{"id":"us-ca/rtc-412","jurisdiction":"us-ca","citation":"RTC § 412","heading":"","body":"The assessor of the county in which the implement of husbandry is located shall assess the implement as provided in this article.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 3. Assessment Generally [401. - 681.]","ARTICLE 1.3. Assessment of Implements of Husbandry [410. - 414.]"],"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":"5f19f5bf05803876590a6a712802ff81b931d4ab409bee43ec86293687ad74c5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-411","next":"us-ca/rtc-413"},"notice":"GroundRules: Original legal text. Not legal advice."}