{"code":"GOV","codeName":"Government Code","section":"59323","citation":"Gov. Code, § 59323","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 6. DISTRICTS [58000. - 62464.]","url":"https://blackletter.si/government-code/title-6"},{"name":"DIVISION 1. GENERAL [58000. - 60375.5.]","url":"https://blackletter.si/government-code/title-6/division-1"},{"name":"CHAPTER 5. Special Assessment and Bond Refunding Law of 1939 [59100. - 59674.]","url":"https://blackletter.si/government-code/title-6/division-1/chapter-5"},{"name":"ARTICLE 7. Reassessment [59320. - 59324.]","url":"https://blackletter.si/government-code/title-6/division-1/chapter-5/article-7"}],"history":"Added by Stats. 1951, Ch. 331.","effective":null,"html":"<p>Tax deeded lands are subject to reassessment in refunding proceedings pursuant to this chapter.</p>","text":"Tax deeded lands are subject to reassessment in refunding proceedings pursuant to this chapter.","otherVersions":[],"url":"https://blackletter.si/government-code/reassessment-59323","source":"California Legislative Information bulk export (pubinfo)"}