{"code":"RTC","codeName":"Revenue and Taxation Code","section":"108","citation":"Rev. & Tax. Code, § 108","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 1. GENERAL PROVISIONS [101. - 198.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1"},{"name":"CHAPTER 1. Construction [101. - 136.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-1/chapter-1"}],"history":"Amended by Stats. 1974, Ch. 311.","effective":null,"html":"<p>“State-assessed property” means all property required to be assessed by the board under Section <a href=\"/rtc/19\">19</a> of Article XIII of the Constitution and which is subject to local taxation.</p>","text":"“State-assessed property” means all property required to be assessed by the board under Section 19 of Article XIII of the Constitution and which is subject to local taxation.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/construction-108","source":"California Legislative Information bulk export (pubinfo)"}