{"data":{"id":"us-ca/rtc-75.32","jurisdiction":"us-ca","citation":"RTC § 75.32","heading":"","body":"The failure of the assessee to receive a notice required by Section 75. 31 shall not affect the validity of any assessment or the validity of any taxes levied pursuant to this chapter.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]","CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date [75. - 75.80.]","ARTICLE 4. Notice of Assessment [75.31. - 75.32.]"],"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":"b5f61fcf6ed0e851fad4e07460294f001dc0b25c80f8215078790ab09b15acc8","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-75.31","next":"us-ca/rtc-75.40"},"notice":"GroundRules: Original legal text. Not legal advice."}