{"data":{"id":"us-ca/rtc-982","jurisdiction":"us-ca","citation":"RTC § 982","heading":"","body":"The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, conservators, executors, or administrators. A payment of taxes by any one of them binds each of the other parties in interest for his proportionate share.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 5. Special Types of Property [982. - 1162.]","ARTICLE 1. Generally [982. - 998.]"],"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":"87b5390a0d3796ef466b982bf5fad4fad19c01ab304a8d7eb49f0e423e58f0e6","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-868","next":"us-ca/rtc-982.1"},"notice":"GroundRules: Original legal text. Not legal advice."}