California Legal Codes and Statutes

§ 460

Enacted by Stats. 1939, Ch. 154.

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

Cite this section

Cal. Rev. & Tax. Code § 460 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-3-assessment-generally/article-2-information-from-taxpayer/section-460

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.