California Legal Codes and Statutes

§ 445

Amended by Stats. 1970, Ch. 531.

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.

Cite this section

Cal. Rev. & Tax. Code § 445 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-3-assessment-generally/article-2-information-from-taxpayer/section-445

Other sections in Article 2 - Information From Taxpayer

§ 441§ 441.5§ 442§ 443§ 443.1§ 445§ 448§ 451§ 452§ 453…§ 460§ 461§ 462§ 463§ 464§ 465§ 467§ 468§ 469§ 470

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.