{"code":"RTC","codeName":"Revenue and Taxation Code","section":"110.5","citation":"Rev. & Tax. Code, § 110.5","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. 1978, Ch. 292.","effective":null,"html":"<p>“Full value” means fair market value, full cash value, or such other value standard as is prescribed by the Constitution or in this code under the authorization of the Constitution.</p>","text":"“Full value” means fair market value, full cash value, or such other value standard as is prescribed by the Constitution or in this code under the authorization of the Constitution.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/construction-110-5","source":"California Legislative Information bulk export (pubinfo)"}