Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Other Taxes
Part 6. Private Railroad Car Tax
Chapter 2. Assessments
Article 4. Estimated and Escaped Assessments
Section 11311
11311. Assessment if no report made. If any person neglects or refuses to make a report as required by Article 2 of this chapter, the board shall make an estimate of the matters required to enable the board to make the assessment. The estimate shall be made for the year in respect to which the person failed to make the report and shall be based upon any information available to the board.