California Revenue and Taxation Code 459.5 – Sections 457, 458, and 459 are applicable when the owner, his agent, …
Current as of: 2024 | Check for updates
|
Other versions
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.
(Amended by Stats. 1970, Ch. 531.)
Terms Used In California Revenue and Taxation Code 459.5
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19