{"code":"RTC","codeName":"Revenue and Taxation Code","section":"460","citation":"Rev. & Tax. Code, § 460","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":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.</p>","text":"If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/information-from-taxpayer-460","source":"California Legislative Information bulk export (pubinfo)"}