Section 460.

Cal. Revenue and Taxation Code - RTC § 460.
in effect
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If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 460. — Section 460 | Revenue and Taxation Code - RTC | Corpus