§ 445
44 words·~1 min read·
/ca/revenue-and-taxation-code/445A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.