California Legal Codes and Statutes

§ 826

Amended by Stats. 1968, Ch. 1035.

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.

Cite this section

Cal. Rev. & Tax. Code § 826 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-4-assessment-by-state-board-of-equalization-generally/article-5-property-statements/section-826

Other sections in Article 5 - Property Statements

§ 826§ 827§ 828§ 829§ 830§ 830.1§ 831§ 832§ 833§ 834

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.