reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 439.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 1.9 - Historical Property|Section 439.1.

439.1.  For purposes of this article “restricted historical property” means qualified historical property, as defined in Section 50280.1 of the Government Code, that is subject to a historical property contract executed pursuant to Article 12 (commencing with Section 50280) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code. For purposes of this section, “qualified historical property” includes qualified historical improvements and any land on which the qualified historical improvements are situated, as specified in the historical property contract. If the historical property contract does not specify the land that is to be included, “qualified historical property” includes only that area of reasonable size that is used as a site for the historical improvements.(Amended by Stats. 1993, Ch. 831, Sec. 2. Effective October 6, 1993.)
CA Rev & Tax Code § 439.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 1.9 - Historical Property|Section 439.3.

439.3.  Notwithstanding any provision of Section 439.2 to the contrary, if either the county or city or the owner of restricted historical property subject to contract has served notice of nonrenewal as provided in Section 50282 of the Government Code, the county assessor shall value that restricted historical property as provided in this section.(a) Following the hearing conducted pursuant to Section 50285 of the Government Code, subdivision (b) shall apply until the termination of the period for which the restricted historical property is enforceably restricted.(b) The board or assessor in each year until the termination of the period for which the property is enforceably restricted shall do all of the following:(1) Determine the full cash value of the property pursuant to Section 110.1. If the property is not subject to Section 110.1 when the restriction expires, the value shall be determined pursuant to Section 110 as if the property were free of contractual restriction. If the property will be subject to a use for which this chapter provides a special restricted assessment, the value of the property shall be determined as if it were subject to the new restriction.(2) Determine the value of the property by the capitalization of income method as provided in Section 439.2 and without regard to the fact that a notice of nonrenewal or cancellation has occurred.(3) Subtract the value determined in paragraph (2) of this subdivision by capitalization of income from the full cash value determined in paragraph (1).(4) Using the rate announced by the board pursuant to paragraph (1) of subdivision (b) of Section 439.2, discount the amount obtained in paragraph (3) for the number of years remaining until the termination of the period for which the property is enforceably restricted.(5) Determine the value of the property by adding the value determined by the capitalization of income method as provided in paragraph (2) and the value obtained in paragraph (4).(6) Apply the ratios prescribed in Section 401 to the value of the property determined in paragraph (5) to obtain its assessed value.(Amended by Stats. 1993, Ch. 831, Sec. 4. Effective October 6, 1993.)
CA Rev & Tax Code § 439.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 1.9 - Historical Property|Section 439.4.

439.4.  No property shall be valued pursuant to this article unless an enforceable restriction meeting the requirements of Section 439 is signed, accepted and recorded on or before the lien date for the fiscal year in which the valuation would apply.(Added by Stats. 1977, Ch. 1040.)
CA Rev & Tax Code § 441.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 441.5.

441.5.  (a) In lieu of completing the property statement as printed by the assessor pursuant to Section 452, the assessor may accept the information required of the taxpayer by any of the following methods:(1) Attachments to the property statement, provided that the attachments shall be in a format as specified by the assessor and one copy of the property statement, as printed by the assessor, is signed by the taxpayer and carries appropriate reference to the data attached.(2) An electronically filed property statement that is authenticated as provided in subdivision (k) of Section 441.(3) A property statement that is substantially similar to the property statement as printed by the assessor that is signed by the taxpayer.(b) The assessor may consider information provided by any of the methods specified in subdivision (a) as the property statement for purposes of this division.(Amended by Stats. 2009, Ch. 204, Sec. 4. (SB 822) Effective January 1, 2010.)
CA Rev & Tax Code § 442 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 442.

442.  (a) The property statement shall show all taxable property owned, claimed, possessed, controlled, or managed by the person filing it and required to be reported thereon.Every person owning, claiming, possessing, controlling or managing property shall furnish any required information or records to the assessor for examination at any time.(b) The requirements of this article shall be satisfied with respect to property belonging to others for which the declarer has contractual property tax obligations if the declarer includes that property in the property statement, submits the statement timely, and includes in the statement all information required in the statement pertaining to property belonging to others.(c) Property that is the subject of a contract designated as a lease that provides that the lessee has the option of acquiring the property at the end of the lease term for one dollar ($1), or any other nominal consideration, shall be reported by the lessor on the lessor’s property statement. If that property qualifies for the property tax exemption provided for by subdivision (d) or (e) of Section 3 of Article XIII of the California Constitution, that property shall be regarded as owned by the lessee and is not required to be shown on any property statement of the lessor.(Amended by Stats. 2003, Ch. 316, Sec. 4. Effective January 1, 2004.)
CA Rev & Tax Code § 443 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 443.

443.  The property statement shall also show:(a) The county where the property is taxable.(b) If taxable in the county where the statement is made, any city or revenue district where it is situated.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 443.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 443.1.

443.1.  If the property statement is timely filed in duplicate with a request that the assessor mark on the duplicate statement opposite each category of property reported on the statement, the full value of such category of property as determined by the assessor, the assessor shall perform such service and shall return the duplicate to the person filing it no later than July 15 of the year in which it was filed.(Amended by Stats. 1974, Ch. 311.)
CA Rev & Tax Code § 445 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 445.

445.  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.(Amended by Stats. 1970, Ch. 531.)
CA Rev & Tax Code § 448 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 448.

448.  The property statement shall show all information as of 12:01 a.m. on the lien date.(Amended by Stats. 1967, Ch. 818.)
CA Rev & Tax Code § 451 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 451.

451.  All information requested by the assessor or furnished in the property statement shall be held secret by the assessor. The statement is not a public document and is not open to inspection, except as provided in Section 408.(Amended by Stats. 1971, Ch. 1633.)
CA Rev & Tax Code § 452 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 452.

452.  (a) For the assessment year beginning in 1968 and each assessment year thereafter, the board shall prescribe in detail the content of property statements, including the specific wording, to be used by all assessors in the several counties, and cities and counties, and shall notify assessors of those specifications no later than the August 31 prior to the tax lien date on which they become effective. Each assessor shall incorporate the specifications on the exact form the assessor proposes to use and submit that form to the board for approval prior to use. The property statement shall not include any question that is not germane to the assessment function.(b) (1) For property statements to be filed in the 2008 assessment year and each assessment year thereafter, the board shall prescribe that the property statement also include the following:(A) A brief statement noting the obligation to pay use tax on taxable purchases for which sales tax was not applicable.(B) Information regarding payment of use tax, which information may be limited to the California Department of Tax and Fee Administration’s phone number and an internet website address at which specific information and forms for use tax payment may be obtained.(C) A statement advising the taxpayer that information provided on a property statement may be shared with the California Department of Tax and Fee Administration.(2) The board shall implement paragraph (1) in a manner that does not increase local costs.(Amended by Stats. 2021, Ch. 432, Sec. 10. (SB 824) Effective January 1, 2022.)
CA Rev & Tax Code § 453 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 453.

453.  The assessor may request any person found within his county to make and subscribe an affidavit, showing his name, place of residence or place of business, and whether he is the owner of any taxable property.(Amended by Stats. 1971, Ch. 1633.)
CA Rev & Tax Code § 454 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 454.

454.  The assessor may subpena and examine any person in relation to:(a) any statement furnished him, or(b) any statement disclosing property assessable in his county that may be stored with, possessed, or controlled by the person.He may do this in any county where the person may be found, but shall not require the person to appear before him in any other county than that in which the subpena is served.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 455 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 455.

455.  The assessor shall not combine parcels into a single assessment when any of those parcels have been declared to be tax defaulted for delinquent taxes. This section does not apply to subdivided land reverted to acreage in accordance with provisions of the Subdivision Map Act and local ordinances.(Amended by Stats. 1985, Ch. 316, Sec. 3.)
CA Rev & Tax Code § 456 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 456.

456.  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.(Amended by Stats. 1974, Ch. 186.)
CA Rev & Tax Code § 457 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 457.

457.  If the owner, agent, or person in possession neglects to furnish the assessor with the description within 10 days after the request, the assessor shall cite him to appear before the superior court of the county where the land is situated within five days after service of the citation. On the day named in the citation, to the exclusion of all other business, the court shall proceed to hear his return and answer to the citation.(Amended by Stats. 1971, Ch. 1633.)
CA Rev & Tax Code § 458 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 458.

458.  If the court finds the land has not been surveyed or divided so that it can be legally described, the court shall, by order duly entered in open court, direct the county surveyor to make a survey, and define the boundaries and location of the land by parcels not exceeding six hundred and forty acres each, and deliver it to the assessor.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 459 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 459.

459.  The expense of making the survey and description by the county surveyor is a lien on the land, and, when approved by the superior court, shall be certified by it to the board of supervisors who shall, by resolution, direct the auditor to add the expense to the taxes on the land, to be collected like other taxes.(Amended by Stats. 1941, Ch. 1240.)
CA Rev & Tax Code § 459.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 459.5.

459.5.  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.(Amended by Stats. 1970, Ch. 531.)
CA Rev & Tax Code § 460 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 460.

460.  If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.(Enacted by Stats. 1939, Ch. 154.)
CA Rev & Tax Code § 461 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 461.

461.  Every person who willfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be made as the basis of imposing any tax or assessment, is guilty of a misdemeanor and upon conviction thereof may be punished by imprisonment in the county jail for a period not exceeding six months or by a fine not exceeding one thousand dollars ($1,000), or by both.(Amended by Stats. 1983, Ch. 1092, Sec. 365. Effective September 27, 1983. Operative January 1, 1984, by Sec. 427 of Ch. 1092.)
CA Rev & Tax Code § 462 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 462.

462.  Every person is guilty of a misdemeanor who, after written request by the assessor, does any of the following:(a) Refuses to make available to the assessor any information which is required by subdivision (d) of Section 441 of this code.(b) Gives a false name.(c) Willfully refuses to give his true name.Upon conviction of any offense in this section, the defendant may be punished by imprisonment in the county jail for a period not exceeding six months or by a fine not exceeding one thousand dollars ($1,000), or by both.If the defendant is a corporation, it may be punished by an additional fine of two hundred dollars ($200) for each day it refuses to comply with the provisions of this section, up to a maximum of twenty thousand dollars ($20,000).(Amended by Stats. 1983, Ch. 1092, Sec. 366. Effective September 27, 1983. Operative January 1, 1984, by Sec. 427 of Ch. 1092.)
CA Rev & Tax Code § 463 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 463.

463.  (a) If any person who is required by law or is requested by the assessor to make an annual property statement fails to file an annual property statement within the time limit specified by Section 441 or make and subscribe the affidavit respecting his or her name and place of residence, a penalty of 10 percent of the assessed value of the unreported taxable tangible property of that person placed on the current roll shall be added to the assessment made on the current roll.(b) Notice of any penalty added to the secured roll pursuant to this section shall be mailed by the assessor to the assessee at his or her address as contained in the official records of the county assessor.(c) If the assessee establishes to the satisfaction of the county board of equalization or the assessment appeals board that the failure to file the property statement within the time required by Section 441 was due to reasonable cause and circumstances beyond the assessee’s control, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, it may order the penalty abated, provided the assessee has filed with the county board written application for abatement of the penalty within the time prescribed by law for the filing of applications for assessment reductions.(d) If the penalty is abated it shall be canceled or refunded in the same manner as an amount of tax erroneously charged or collected.(Amended by Stats. 2015, Ch. 501, Sec. 1. (AB 571) Effective January 1, 2016.)
CA Rev & Tax Code § 464 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 464.

464.  All moneys recovered by the assessor under Section 463 shall be paid into the county treasury.(Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
CA Rev & Tax Code § 465 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 465.

465.  (a) Except as provided in subdivision (b), the assessor may destroy any document when six years have elapsed since the lien date for the tax year for which that document was obtained. Documents may be destroyed immediately upon preservation in a medium that provides access to the documents such as microfilm, microfiche, electronic document imaging, or other media that captures a true image of the document that may later be retrieved.(b) Affidavits claiming an exemption, for the first time, pursuant to Sections 254.5, 257, and 277 may be destroyed by the assessor as follows:(1) Six years after the lien date of the tax year for which the exemption was last granted.(2) Upon preservation in a medium that provides access to the documents such as microfilm, microfiche, electronic document imaging, or other media that captures a true image of the document that may later be retrieved.(Amended by Stats. 2010, Ch. 185, Sec. 3. (SB 1493) Effective January 1, 2011.)
CA Rev & Tax Code § 467 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 467.

467.  Annually, on or before March 20th, every taxing agency shall file with the assessor of the county in which the property is located statements containing legal descriptions of:(a) All real estate which it has conveyed by deed to any person during the assessment year ending on the last day of December.(b) All real estate owned by it on the preceding lien date and which it has agreed by contract in writing to sell and convey to any person. The statement covering property sold by contract shall show for each parcel of real estate the name and address of the purchaser, the consideration for the sale and conveyance thereof, and the amount of the consideration paid as of the lien date.(Amended by Stats. 1995, Ch. 499, Sec. 13. Effective January 1, 1996.)
CA Rev & Tax Code § 468 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 468.

468.  In addition to any other remedies described in this article, if any person fails to furnish any information or records required by this article upon request by the assessor, the assessor may apply to the superior court of the county for an order requiring the person who failed to furnish such information or records to appear and answer concerning his property before such court at a time and place specified in the order. The court may so order in any county where the person may be found, but shall not require the person to appear before the court in any other county than that in which the subpoena is served.(Amended by Stats. 1971, Ch. 1633.)