Cal. Rev. & Tax. Code § 456
Current through the 2023 Legislative Session.
If the assessor has not received from the owner of a tract of land a legal description or a description which geographically locates the property, he may require such a description from the owner or his agent, or, in case they cannot be found or are unknown, the person in possession. Such legal description may be by reference to the assessor's map and parcel number.
Ca. Rev. and Tax. Code § 456