Section 485 Of Article 2.5. Change In Ownership Reporting From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 3. >> Article 2.5.

. If, after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Section 480, the assessor, based upon information in his possession, shall estimate the value of the property and, based upon this estimate, promptly assess the property.