§ 460. — 460. (Enacted by Stats. 1939, Ch. 154.)

California § 460.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 1.: DIVISION 1. PROPERTY TAXATION
• Part 2.: PART 2. ASSESSMENT
• Ch. 3.: CHAPTER 3. Assessment Generally
• Art. 2.: ARTICLE 2. Information From Taxpayer

Text

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.