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 3. Arbitrary and Penal Assessments [501 - 506]
( Article 3 enacted by Stats. 1939, Ch. 154. ) 501.
If after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Sections 441 and 470, the assessor, based upon information in his possession, shall estimate the value of the property and, based upon this estimate, promptly assess the property.
(Amended by Stats. 1971, Ch. 1633.)