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. ) 460.
If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.
(Enacted by Stats. 1939, Ch. 154.)