§ 459.5
51 words·~1 min read·
/ca/revenue-and-taxation-code/459-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sections 457, 458, and 459 are applicable when the owner, his agent, or person in possession neglects to furnish the assessor of any taxing agency, including a taxing agency having its own system for the levying and collection of taxes or assessments, with a requested description of any tract of land.