Rev. & Tax. Code, § 459 · Article 2. Information From Taxpayer

Rev. & Tax. Code, § 459

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

The expense of making the survey and description by the county surveyor is a lien on the land, and, when approved by the superior court, shall be certified by it to the board of supervisors who shall, by resolution, direct the auditor to add the expense to the taxes on the land, to be collected like other taxes.

Notes and commentary — not statutory text

History

Amended by Stats. 1941, Ch. 1240.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=459.
Text hash: sha256 d3cea3686d0fce375f4aa1d4ffe3d73a01b91c228f0c2d1810241f6cd526b96a
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 459. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 459.5Printed as Sections 457, 458, and 459

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.