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 459.5

459.5. Applicability of Sections 457, 458, and 459. 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, including a taxing agency having its own system for the levying and collection of taxes or assessments, with a requested description of any tract of land.

History.—Added by Stats. 1947, p. 2729, in effect September 19, 1947. Stats. 1970, p. 1030, in effect November 23, 1970, substituted "a requested" for "the legal" in the first sentence.