{"code":"RTC","codeName":"Revenue and Taxation Code","section":"2902","citation":"Rev. & Tax. Code, § 2902","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 5. COLLECTION OF TAXES [2501. - 3205.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5"},{"name":"CHAPTER 4. Collection on the Unsecured Roll [2901. - 2963.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-4"},{"name":"ARTICLE 1. General Provisions [2901. - 2928.1.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-5/chapter-4/article-1"}],"history":"Added by Stats. 1943, Ch. 689.","effective":null,"html":"<p>The assessment of unsecured property shall be deemed complete for the purpose of enforcing the collection thereof when the assessor has made a record in writing of the assessment in such form as the board may prescribe.</p>","text":"The assessment of unsecured property shall be deemed complete for the purpose of enforcing the collection thereof when the assessor has made a record in writing of the assessment in such form as the board may prescribe.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-2902","source":"California Legislative Information bulk export (pubinfo)"}