Alameda Municipal Code § 3-17 Information from Taxpayer

Every person shall file a property statement between the lien date and May 1 annually, and within such time as the Assessor may designate. As required by the Assessor at any time, every person shall furnish information or records for examination.

a. Contents.

1. The property statement shall show all taxable property in the City owned, claimed, possessed, managed, or controlled by:

(a) The person making the statement.

(b) Any firm of which he/she is a member.

(c) Any corporation of which he/she is president, secretary, cashier, or managing agent.

Whenever one (1) member of a firm, or one (1) of the proper officers of a corporation, has made a statement showing the property of the firm or corporation, another member or officer need not include the property in his/her statement; but his/her statement shall show the name of the person making the statement which includes the property. He shall furnish any required information or records to the Assessor for examination at any time.

2. The property statement shall also show:

(a) Legal description of all real estate.

(b) An exact description and the location of personal property.

3. The property statement shall show all information as of the lien date.

(Ord. No. 535 N.S. §§ 3-331—3-333; Ord. No. 167)

a. Time. The Assessor may fill out the statement when he/she presents it, or he/she may leave it and require that it be filled out and returned to him/her within an appointed time.

b. Failure to Return. The Assessor shall assess the property of each person failing to return the statement properly verified at the cash value of such property and the value so fixed by the Assessor shall not in any case be reduced by the City Board of Equalization.

(Ord. No. 535 N.S. §§ 3-335—3-336)

Failure of the Assessor to demand or secure the property statement does not render any assessment invalid.

(Ord. No. 535 N.S. § 3-337)

All information furnished in the property statement shall be held secret by the Assessor. The statement is not a public document and is not open to public inspection.

(Ord. No. 535 N.S. § 3-338)

The Assessor may require any person found in the City to make and subscribe an affidavit, showing his/her name, place of residence or place of business, and whether he/she is the owner of any taxable property in the City.

(Ord. No. 535 N.S. § 3-339)

The Assessor may subpoena and examine any person in relation to:

a. Any statement furnished the Assessor, or

b. Any statement disclosing property assessable in the City that may be stored with, possessed, managed, or controlled by the person.

(Ord. No. 535 N.S. § 3-3310)

Every person who willfully states anything which he/she knows to be false in any oral or written statement, not under oath, required or authorized to be made as the basis of imposing any tax or assessment, is guilty of a misdemeanor.

(Ord. No. 535 N.S. § 3-3311)

Every person is guilty of a misdemeanor who, after proper demand by the Assessor, does any of the following:

a. Refuses to give the Assessor a list of his/her taxable property.

b. Refuses to swear to the list.

c. Gives a false name.

d. Fraudulently refuses to give his/her true name.

(Ord. No. 535 N.S. § 3-3312)