{"data":{"id":"us-ca/rtc-448","jurisdiction":"us-ca","citation":"RTC § 448","heading":"","body":"The property statement shall show all information as of 12:01 a.m. on the lien date.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 3. Assessment Generally [401. - 681.]","ARTICLE 2. Information From Taxpayer [441. - 470.]"],"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":"5300df396ee52de121ea485144d462dd81d79691cf2a227b16932873eeb4dbe3","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-445","next":"us-ca/rtc-451"},"notice":"GroundRules: Original legal text. Not legal advice."}