ARTICLE 2. Information From Taxpayer [441. - 470.]

Article 2 enacted by Stats. 1939, Ch. 154.

§§ 441–470 · 27 sections

§ 441 (a) Each person owning taxable personal property, other than a manufactured home subject to Part 13 (commencing with Section 5800), having an aggregate cost of…
§ 441.5 (a) In lieu of completing the property statement as printed by the assessor pursuant to Section 452, the assessor may accept the information required of the…
§ 442 (a) The property statement shall show all taxable property owned, claimed, possessed, controlled, or managed by the person filing it and required to be…
§ 443 The property statement shall also show: (a) The county where the property is taxable. (b) If taxable in the county where the statement is made, any city or…
§ 443.1 If the property statement is timely filed in duplicate with a request that the assessor mark on the duplicate statement opposite each category of property…
§ 445 The property statement shall show a description of property, in the detail required. Such required detail may include the cost of the property if the…
§ 448 The property statement shall show all information as of 12:01 a.m. on the lien date.
§ 451 All information requested by the assessor or furnished in the property statement shall be held secret by the assessor. The statement is not a public document…
§ 452 (a) For the assessment year beginning in 1968 and each assessment year thereafter, the board shall prescribe in detail the content of property statements,…
§ 453 The assessor may request any person found within his county to make and subscribe an affidavit, showing his name, place of residence or place of business, and…
§ 454 The assessor may subpena and examine any person in relation to: (a) any statement furnished him, or (b) any statement disclosing property assessable in his…
§ 455 The assessor shall not combine parcels into a single assessment when any of those parcels have been declared to be tax defaulted for delinquent taxes. This…
§ 456 If the assessor has not received from the owner of a tract of land a legal description or a description which geographically locates the property, he may…
§ 457 If the owner, agent, or person in possession neglects to furnish the assessor with the description within 10 days after the request, the assessor shall cite…
§ 458 If the court finds the land has not been surveyed or divided so that it can be legally described, the court shall, by order duly entered in open court, direct…
§ 459 The expense of making the survey and description by the county surveyor is a lien on the land, and, when approved by the superior court, shall be certified by…
§ 459.5 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…
§ 460 If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.
§ 461 Every person who willfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be made as…
§ 462 Every person is guilty of a misdemeanor who, after written request by the assessor, does any of the following: (a) Refuses to make available to the assessor…
§ 463 (a) If any person who is required by law or is requested by the assessor to make an annual property statement fails to file an annual property statement within…
§ 464 All moneys recovered by the assessor under Section 463 shall be paid into the county treasury.
§ 465 (a) Except as provided in subdivision (b), the assessor may destroy any document when six years have elapsed since the lien date for the tax year for which…
§ 467 Annually, on or before March 20th, every taxing agency shall file with the assessor of the county in which the property is located statements containing legal…
§ 468 In addition to any other remedies described in this article, if any person fails to furnish any information or records required by this article upon request by…
§ 469 (a) The assessor shall annually conduct a significant number of audits of the books and records of taxpayers engaged in a profession, trade, or business who…
§ 470 (a) Upon request of an assessor, a person owning, claiming, possessing, or controlling property subject to local assessment shall make available at his or her…