{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5910","citation":"Rev. & Tax. Code, § 5910","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>The advocate shall, on or before January 1, 1994, make specific recommendations to the board with respect to standardizing interest rates applicable to escape assessments and refunds of property taxes, and statutes of limitations, so as to place property taxpayers on an equal basis with taxing authorities.</p>","text":"The advocate shall, on or before January 1, 1994, make specific recommendations to the board with respect to standardizing interest rates applicable to escape assessments and refunds of property taxes, and statutes of limitations, so as to place property taxpayers on an equal basis with taxing authorities.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/property-taxpayers-bill-of-rights-5910","source":"California Legislative Information bulk export (pubinfo)"}