Section 2056 Of Chapter 3. The Equalized County Assessment Roll From California Revenue And Taxation Code >> Division 1. >> Part 3. >> Chapter 3.
2056
. Whenever it becomes necessary for any purpose otherwise
required by law to determine the assessed value of public property or
other property exempt from taxation, as such assessed value is shown
on the last equalized roll, and no value is shown on the roll for
such property, and there is no other applicable provision for
determining such assessed value, the assessor shall, upon request,
provide in writing an estimate of the value according to his current
assessment practices, and such estimate shall be deemed to be the
assessed value for such purpose.