California Revenue and Taxation Code 460 – If the owner or claimant of any property, not listed by another …
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If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.
(Enacted by Stats. 1939, Ch. 154.)
Terms Used In California Revenue and Taxation Code 460
- 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