{"code":"RTC","codeName":"Revenue and Taxation Code","section":"3771","citation":"Rev. & Tax. Code, § 3771","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 6. TAX SALES [3351. - 3972.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-6"},{"name":"CHAPTER 8. Deed to State, County or Public Agencies [3771. - 3841.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-6/chapter-8"},{"name":"ARTICLE 1. General Provisions [3771. - 3776.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-6/chapter-8/article-1"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>As used in this chapter, “taxes” includes assessments.</p>","text":"As used in this chapter, “taxes” includes assessments.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-3771","source":"California Legislative Information bulk export (pubinfo)"}