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2024 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 2 - ASSESSMENT
CHAPTER 3 - Assessment Generally
ARTICLE 2 - Information From Taxpayer
Section 460.
Universal Citation:
CA Rev & Tax Code § 460 (2024)
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460. If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.
(Enacted by Stats. 1939, Ch. 154.)
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