California Laws: Revenue and Taxation Code Sections 441-470
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code Section 441.5
In lieu of completing the property statement as printed by the assessor pursuant to Section 452, the information required of the taxpayer may be furnished...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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,...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code Section 448
The property statement shall show all information as of 12:01 a.m. on the lien date. ...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code Section 452
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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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....
- California Laws: Revenue and Taxation Code 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,...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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,...
- California Laws: Revenue and Taxation Code 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,...
- California Laws: Revenue and Taxation Code 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. ...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code Section 463
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...
- California Laws: Revenue and Taxation Code Section 464
All moneys recovered by the assessor under Section 463 shall be paid into the county treasury. ...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code 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...
- California Laws: Revenue and Taxation Code Section 469
(a) In any case in which locally assessable trade fixtures and business tangible personal property owned, claimed, possessed, or controlled by a taxpayer that is...
- California Laws: Revenue and Taxation Code 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...
