{"code":"RTC","codeName":"Revenue and Taxation Code","section":"983","citation":"Rev. & Tax. Code, § 983","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 5. Special Types of Property [982. - 1162.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-5"},{"name":"ARTICLE 1. Generally [982. - 998.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-5/article-1"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>Property in litigation in possession of a county treasurer, court, county clerk, or receiver shall be assessed to the officer in possession, and the taxes shall be paid under the direction of the court.</p>","text":"Property in litigation in possession of a county treasurer, court, county clerk, or receiver shall be assessed to the officer in possession, and the taxes shall be paid under the direction of the court.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/generally-983","source":"California Legislative Information bulk export (pubinfo)"}