Revenue and Taxation Code section 457

If the owner, agent, or person in possession neglects to furnish the assessor with the description within 10 days after the request, the assessor shall cite him to appear before the superior court of the county where the land is situated within five days after service of the citation. On the day named in the citation, to the exclusion of all other business, the court shall proceed to hear his return and answer to the citation.

Source: Section 457, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=457.­ (updated Jan. 1, 1971; accessed Jun. 9, 2025).

Last Updated

Jan. 1, 1971

§ 457’s source at ca​.gov