Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 2. Information From Taxpayer

Section 456

456. Demand for description. 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, he may require such a description from the owner or his agent, or, in case they cannot be found or are unknown, the person in possession. Such legal description may be by reference to the assessor's map and parcel number.

History.—Stats. 1970, p. 1029, in effect November 23, 1970, deleted "the property statement" after "received" and substituted "a legal . . . the property he" for "or if the statement does not legally describe the land, the assessor" in the first sentence. Stats. 1971, p. 3519, in effect March 4, 1972, substituted "request" for "demand" in the first sentence. Stats. 1973, Ch. 1190, p. 2503, in effect January 1, 1974, substituted "require" for "request" in the first sentence, and added the second sentence. Stats. 1974, Ch. 186, p. 374, in effect January 1, 1975, corrected clerical error.