DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 3. Assessment Generally 401-681›ARTICLE 2.5. Change in Ownership Reporting 480-487
§ 485
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
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.
(Amended by Stats. 1981, Ch. 714, Sec. 399.)
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