Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 456 — Information From Taxpayer

Cal. Rev. & Tax. Code § 456

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

If the assessor has not received from the owner of a tract of land a legal description or a description which geographically locates the property, he may require such a description from the owner or his agent, or, in case they cannot be found or are unknown, the person in possession. Such legal…

Citator

Cal. Rev. & Tax. Code § 456 — Information From Taxpayer is in force in the current edition of the Code, and nothing recorded condemns it.

If the assessor has not received from the owner of a tract of land a legal description or a description which geographically locates the property, he may require such a description from the owner or his agent, or, in case they cannot be found or are unknown, the person in possession. Such legal description may be by reference to the assessor’s map and parcel number.