California CodesRTC CodeDivision 1 - PROPERTY TAXATIONPart 2 - ASSESSMENTChapter 3 - Assessment GenerallyArticle 2 - Information From Taxpayer§ 448§ 448Amended by Stats. 1967, Ch. 818.The property statement shall show all information as of 12:01 a.m. on the lien date.Cite this sectionCal. Rev. & Tax. Code § 448 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-3-assessment-generally/article-2-information-from-taxpayer/section-448CopyOther 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← § 445§ 451 →