Revenue and Taxation Code section 460

If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.

Source: Section 460, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=460. (updated Jan. 1, 1939; accessed Jun. 9, 2025).

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Last Updated

Jan. 1, 1939

§ 460’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_460

Original Source: Section 460, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=460. (last accessed May 12, 2025).