California Revenue and Taxation Code

§ 460

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

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.