California Legal Codes and Statutes

§ 459.5

Amended by Stats. 1970, Ch. 531.

Sections 457, 458, and 459 are applicable when the owner, his agent, or person in possession neglects to furnish the assessor of any taxing agency, including a taxing agency having its own system for the levying and collection of taxes or assessments, with a requested description of any tract of land.

Cite this section

Cal. Rev. & Tax. Code § 459.5 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-3-assessment-generally/article-2-information-from-taxpayer/section-459.5

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.