DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 4. Assessment by State Board of Equalization Generally 721-868›ARTICLE 5. Property Statements 826-834
§ 826
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
Upon request of the board, a person shall submit a property statement pertaining to any state-assessed property owned, claimed, possessed, used, controlled, or managed by him, in the form prescribed by the board.
(a) The statement shall be made under oath and filed with the board.
(b) In the case of a corporation, the property statement shall be signed either by an officer of the corporation or an employee or agent who has been designated in writing by the board of directors to sign such statement on behalf of the corporation.
(Amended by Stats. 1968, Ch. 1035.)
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