California Streets and Highways Code 35253.4 – If the assessed value of any parcel of land, and any improvements …
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If the assessed value of any parcel of land, and any improvements thereon, is not shown or separately shown upon the assessment roll, upon request of the clerk, the assessor shall estimate the assessed value of such parcel and any improvements thereon, and such estimate for the purpose of certifying said petition shall be considered the assessed value of such parcel, and any improvements thereon.
(Added by Stats. 1957, Ch. 780.)