Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 3. Arbitrary and Penal Assessments

Section 501

501. Failure to furnish information. If after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Sections 441 and 470, the assessor, based upon information in his possession, shall estimate the value of the property and, based upon this estimate, promptly assess the property.

History.—Stats. 1945, p. 2034, in effect September 15, 1945, deleted matter now covered by Section 505. Stats. 1966, p. 662 (First Extra Session), in effect October 6, 1966, substituted "fails" for "neglects or refuses", "furnishing" for "obtaining", "on taxable tangible property" for "from taxpayers," and "shall assess" for "may penally assess", and added the last clause relating to Articles 1 or 4. Stats. 1967, p. 3337, in effect November 8, 1967, substituted language shown for prior language from ". . . for furnishing information . . ." to the end. Stats. 1971, p. 3521, in effect March 4, 1972, substituted "request" for "demand" in the first sentence.

Constitutionality.—Under prior law, an arbitrary assessment after refusal of the taxpayer to file the property statement does not violate Article XIII, Section 9, of the Constitution. Orena v. Sherman, 61 Cal. 101.

Construction. Escape assessment on cattle and feed owned by taxpayer on the lien date upheld where the assessor determined the amount of cattle and feed based on a loan application filed by the taxpayer several weeks after the lien date and following taxpayer's refusal to furnish additional information to the assessor. Domenghini v. San Luis Obispo County, 40 Cal.App.3d 689. Escape assessment on addition to single family residence upheld where the assessor determined the additional square footage during the framing stages and where taxpayer later refused to allow the assessor to verify his measurements. The assessor has only to show that, based on information in his possession, he estimated the value of the property and based on this estimate arrived at the assessment. The burden then shifts to the taxpayer to show that the assessor's estimate of value is incorrect, and that as a result the taxpayer paid more taxes than he should have. Simms v. Pope, 218, Cal.App.3d 472.