{"data":{"id":"us-ca/rtc-460","jurisdiction":"us-ca","citation":"RTC § 460","heading":"","body":"If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor shall estimate its value.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 3. Assessment Generally [401. - 681.]","ARTICLE 2. Information From Taxpayer [441. - 470.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"48741a945f3989c329e47cd9d043fd4583d45a6d6727725192ff3bbd06517946","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-459.5","next":"us-ca/rtc-461"},"notice":"GroundRules: Original legal text. Not legal advice."}