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.
Cal. Rev. & Tax. Code § 501
Arbitrary and Penal Assessments
Applied in 4 court decisions — leading case 2 Cal. 3d 984 - Stenocord Corp. v. City & County of San Francisco (1970)
Most recently applied in In Re Grivas (February 1991)
Amended by Stats. 1971, Ch. 1633.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.