California · Revenue and Taxation Code - RTC
RTC §448: The property statement shall show all information as of 12:01 a.
What this law says, in plain English
A property statement must display all required information as of 12:01 a.m. on a specified date.
Read the full statutory text
The property statement shall show all information as of 12:01 a.m. on the lien date.
Verify at the official source: California legislative text
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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.