{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2188.11","citation":"Rev. & Tax. Code, § 2188.11","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 4. LEVY OF TAX [2151. - 2326.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4"},{"name":"CHAPTER 2. Effect of Tax [2186. - 2196.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-4/chapter-2"}],"history":"Added by Stats. 1994, Ch. 1222, Sec. 13.5.   Effective January 1, 1995.","effective":"1995-01-01","html":"<p>The assessor shall separately assess undivided interests in accordance with Chapter 3 (commencing with Section <a href=\"/rtc/2801\">2801</a>) of Part 5.</p>","text":"The assessor shall separately assess undivided interests in accordance with Chapter 3 (commencing with Section 2801) of Part 5.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/effect-of-tax-2188-11","source":"California Legislative Information bulk export (pubinfo)"}