Section 826 Of Article 5. Property Statements From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 4. >> Article 5.
826
. Upon request of the board, a person shall submit a property
statement pertaining to any state-assessed property owned, claimed,
possessed, used, controlled, or managed by him, in the form
prescribed by the board.
(a) The statement shall be made under oath and filed with the
board.
(b) In the case of a corporation, the property statement shall be
signed either by an officer of the corporation or an employee or
agent who has been designated in writing by the board of directors to
sign such statement on behalf of the corporation.