Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 460 — Information From Taxpayer

Cal. Rev. & Tax. Code § 460

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

If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.

Citator

Cal. Rev. & Tax. Code § 460 — Information From Taxpayer is in force in the current edition of the Code, and nothing recorded condemns it.

If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.