{"code":"RTC","codeName":"Revenue and Taxation Code","section":"459.5","citation":"Rev. & Tax. Code, § 459.5","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 3. Assessment Generally [401. - 681.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3"},{"name":"ARTICLE 2. Information From Taxpayer [441. - 470.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3/article-2"}],"history":"Amended by Stats. 1970, Ch. 531.","effective":null,"html":"<p>Sections <a href=\"/rtc/457\">457</a>, <a href=\"/rtc/458\">458</a>, and <a href=\"/rtc/459\">459</a> are applicable when the owner, his agent, or person in possession neglects to furnish the assessor of any taxing agency, including a taxing agency having its own system for the levying and collection of taxes or assessments, with a requested description of any tract of land.</p>","text":"Sections 457, 458, and 459 are applicable when the owner, his agent, or person in possession neglects to furnish the assessor of any taxing agency, including a taxing agency having its own system for the levying and collection of taxes or assessments, with a requested description of any tract of land.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/information-from-taxpayer-459-5","source":"California Legislative Information bulk export (pubinfo)"}