Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 4. Assessment by State Board of Equalization Generally

Article 5. Property Statements*

Section 826

826. Property statement. Upon request of the board, a person shall submit a property statement pertaining to any state-assessed property owned, claimed, possessed, used, controlled, or managed by him, in the form prescribed by the board.

(a) The statement shall be made under oath and filed with the board.

(b) In the case of a corporation, the property statement shall be signed either by an officer of the corporation or an employee or agent who has been designated in writing by the board of directors to sign such statement on behalf of the corporation.

History.—Stats. 1966, p. 668 (First Extra Session), in effect October 6, 1966, deleted the language making a property statement under oath mandatory and added the first sentence. Stats. 1968, p. 2000, in effect November 13, 1968, added subdivision letters, added "made under oath and" in subdivision (a), and added subdivision (b).

* Article 5 heading was amended and renumbered by Stats. 1976, Ch. 877, p. 1994, in effect January 1, 1977.