California Revenue and Taxation Code ARTICLE 2 - Information From Taxpayer

• Section 441.
  (a) Each person owning taxable personal property, other than a manufactured home subject to Part 13 (commencing with Section 5800), having an aggregate cost of one...
• Section 441.5.
  (a) In lieu of completing the property statement as printed by the assessor pursuant to Section 452, the assessor may accept the information required of the...
• Section 442.
  (a) The property statement shall show all taxable property owned, claimed, possessed, controlled, or managed by the person filing it and required to be reported thereon.Every...
• Section 443.
  The property statement shall also show:(a) The county where the property is taxable.(b) If taxable in the county where the statement is made, any city or revenue...
• Section 443.1.
  If the property statement is timely filed in duplicate with a request that the assessor mark on the duplicate statement opposite each category of property...
• Section 445.
  The property statement shall show a description of property, in the detail required. Such required detail may include the cost of the property if the...
• Section 448.
  The property statement shall show all information as of 12:01 a.m. on the lien date.(Amended by Stats. 1967, Ch. 818.)
• Section 451.
  All information requested by the assessor or furnished in the property statement shall be held secret by the assessor. The statement is not a public...
• Section 452.
  (a) For the assessment year beginning in 1968 and each assessment year thereafter, the board shall prescribe in detail the content of property statements, including the...
• Section 453.
  The assessor may request any person found within his county to make and subscribe an affidavit, showing his name, place of residence or place of...
• Section 454.
  The assessor may subpena and examine any person in relation to:(a) any statement furnished him, or(b) any statement disclosing property assessable in his county that may be...
• Section 455.
  The assessor shall not combine parcels into a single assessment when any of those parcels have been declared to be tax defaulted for delinquent taxes....
• Section 456.
  If the assessor has not received from the owner of a tract of land a legal description or a description which geographically locates the property,...
• Section 457.
  If the owner, agent, or person in possession neglects to furnish the assessor with the description within 10 days after the request, the assessor shall...
• Section 458.
  If the court finds the land has not been surveyed or divided so that it can be legally described, the court shall, by order duly...
• Section 459.
  The expense of making the survey and description by the county surveyor is a lien on the land, and, when approved by the superior court,...
• Section 459.5.
  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,...
• Section 460.
  If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.(Enacted by Stats....
• Section 461.
  Every person who willfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to...
• Section 462.
  Every person is guilty of a misdemeanor who, after written request by the assessor, does any of the following:(a) Refuses to make available to the assessor...
• Section 463.
  (a) If any person who is required by law or is requested by the assessor to make an annual property statement fails to file an annual...
• Section 464.
  All moneys recovered by the assessor under Section 463 shall be paid into the county treasury.(Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
• Section 465.
  (a) Except as provided in subdivision (b), the assessor may destroy any document when six years have elapsed since the lien date for the tax year...
• Section 467.
  Annually, on or before March 20th, every taxing agency shall file with the assessor of the county in which the property is located statements containing...
• Section 468.
  In addition to any other remedies described in this article, if any person fails to furnish any information or records required by this article upon...
• Section 469.
  (a) The assessor shall annually conduct a significant number of audits of the books and records of taxpayers engaged in a profession, trade, or business who...
• Section 470.
  (a) Upon request of an assessor, a person owning, claiming, possessing, or controlling property subject to local assessment shall make available at his or her principal...

Last modified: October 22, 2018