California Revenue and Taxation Code Section 459.5

CA Rev & Tax Code § 459.5 (2017)  

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.

(Amended by Stats. 1970, Ch. 531.)

Last modified: October 25, 2018