Revenue and Taxation Code section 459.5

Section 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.

Source: Section 459.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=459.­5.­ (updated Jan. 1, 1970; accessed Jul. 14, 2025).

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Verified:
Jul. 14, 2025

§ 459.5's source at ca​.gov