Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 2. Assessment
Chapter 3. Assessment Generally
Article 2. Information From Taxpayer
445. Property statements; contents. 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 information is within the knowledge of the assessee or is available to him from his own or other records.
History.—Stats. 1959, p. 3246, in effect September 18, 1959, deleted "also" following "shall" and added the last sentence. Stats. 1970, p. 1029, in effect November 23, 1970, deleted "personal" before the second "property" in the first sentence and before "property" in the second sentence, and deleted "by the assessor. Except as to the household furnishings and personal effects of householders," between the present first and second sentences.