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

§ 445

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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 information is within the knowledge of the assessee or is available to him from his own or other records.

(Amended by Stats. 1970, Ch. 531.)

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California Revenue and Taxation Code

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