{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5902","citation":"Rev. & Tax. Code, § 5902","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 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-14"}],"history":"Added by Stats. 1993, Ch. 387, Sec. 10.   Effective January 1, 1994.","effective":"1994-01-01","html":"<p>This part shall be administered by the board.</p>","text":"This part shall be administered by the board.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/property-taxpayers-bill-of-rights-5902","source":"California Legislative Information bulk export (pubinfo)"}