Code Section

Revenue and Taxation Code - RTC

DIVISION 1. PROPERTY TAXATION [50 - 5911]

  ( Division 1 enacted by Stats. 1939, Ch. 154. )
  

PART 2. ASSESSMENT [201 - 1367]

  ( Part 2 enacted by Stats. 1939, Ch. 154. )
  

CHAPTER 3. Assessment Generally [401 - 681]

  ( Chapter 3 enacted by Stats. 1939, Ch. 154. )
  

ARTICLE 2. Information From Taxpayer [441 - 470]
  ( Article 2 enacted by Stats. 1939, Ch. 154. )

  
445.  

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.

(Amended by Stats. 1970, Ch. 531.)