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California Revenue and Taxation Code

§ 460

RTC § 460Div. 1 · Part 2 · Ch. 3 · Art. 2
If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.

Legislative history

Enacted by Stats. 1939, Ch. 154.

Source: California Revenue and Taxation Code § 460 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.