Revenue and Taxation Code section 445

The property statement shall show a description of property, in the detail required. Such required detail may include the cost of the property if the information is within the knowledge of the assessee or is available to him from his own or other records.

Source: Section 445, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=445. (updated Jan. 1, 1970; accessed Jun. 9, 2025).

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Last Updated

Jan. 1, 1970

§ 445’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_445

Original Source: Section 445, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=445. (last accessed May 12, 2025).