Cal. Rev. & Tax. Code § 460

Current through the 2023 Legislative Session.

Section 460 - Estimation of value if owner or claimant is absent or unknown

If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.

Ca. Rev. and Tax. Code § 460

Enacted by Stats. 1939, Ch. 154.