DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 3. Assessment Generally 401-681›ARTICLE 2. Information From Taxpayer 441-470

§ 460

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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

(Enacted by Stats. 1939, Ch. 154.)

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California Revenue and Taxation Code

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