California Code, RTC 201.

California Code, RTC 201.

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Revenue and Taxation Code - RTC

DIVISION 1. PROPERTY TAXATION [50 - 5911] Â Â ( Division 1 enacted by Stats. 1939, Ch. 154. ) Â Â PART 2. ASSESSMENT [201 - 1367] Â Â ( Part 2 enacted by Stats. 1939, Ch. 154. ) Â Â CHAPTER 1. Taxation Base [201 - 287] Â Â ( Chapter 1 enacted by Stats. 1939, Ch. 154. ) Â Â

ARTICLE 1. Taxable and Exempt Property [201 - 242] Â Â ( Article 1 enacted by Stats. 1939, Ch. 154. )

  201.  All property in this State, not exempt under the laws of the United States or of this State, is subject to taxation under this code. (Enacted by Stats. 1939, Ch. 154.)