Earlier editions: 2020-112018-112026-09
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 · 2026-10 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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