CA Rev & Tax Code Section 456

If the assessor has not received from the owner of a tract of land a legal description or a description which geographically locates the property, he may require such a description from the owner or his agent, or, in case they cannot be found or are unknown, the person in possession. Such legal description may be by reference to the assessor’s map and parcel number.
Last Updated

Aug. 19, 2023

§ 456’s source at ca​.gov