{"data":{"id":"us-ca/rtc-4526","jurisdiction":"us-ca","citation":"RTC § 4526","heading":"","body":"A tax certificate shall not be considered as having any situs in the county in which the real property is located for which the tax certificate is issued.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 7.5. TAX CERTIFICATES [4501. - 4531.]","CHAPTER 3. Sale of Tax Certificates [4521. - 4531.]"],"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":"4fd942cc506a8e5499c03fee7ee3e53167243b57110f560744214f01b801b49e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-4525","next":"us-ca/rtc-4527"},"notice":"GroundRules: Original legal text. Not legal advice."}