Cal. Rev. & Tax. Code § 459.5
Current through the 2023 Legislative Session.
Sections 457, 458, and 459 are applicable when the owner, his agent, or person in possession neglects to furnish the assessor of any taxing agency, including a taxing agency having its own system for the levying and collection of taxes or assessments, with a requested description of any tract of land.
Ca. Rev. and Tax. Code § 459.5