BlackletterCalifornia law

Revenue and Taxation Code § 485

ARTICLE 2.5. Change in Ownership Reporting

Current as of September 28, 2026Rev. & Tax. Code, § 485Official source ↗

Amended by Stats. 1981, Ch. 714, Sec. 399.

If, after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Section 480, the assessor, based upon information in his possession, shall estimate the value of the property and, based upon this estimate, promptly assess the property.