BlackletterCalifornia law

Revenue and Taxation Code § 460

ARTICLE 2. Information From Taxpayer

Current as of September 28, 2026Rev. & Tax. Code, § 460Official source ↗Ask about this

Enacted by Stats. 1939, Ch. 154.

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