Section 459.5 Of Article 2. Information From Taxpayer From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 3. >> Article 2.

. 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.