BlackletterCalifornia law

Revenue and Taxation Code § 460

ARTICLE 2. Information From Taxpayer

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

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.