{"code":"RTC","codeName":"Revenue and Taxation Code","section":"535","citation":"Rev. & Tax. Code, § 535","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 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 3. Assessment Generally [401. - 681.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3"},{"name":"ARTICLE 4. Property Escaping Assessment [531. - 538.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3/article-4"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>This article does not apply to intangibles.</p>","text":"This article does not apply to intangibles.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/property-escaping-assessment-535","source":"California Legislative Information bulk export (pubinfo)"}