Annually every person shall file a written property statement
under oath, with the Assessor between the first Monday in August and
5:00 p.m. on Tuesday preceding the last Monday in October, and within
such time as the Assessor may appoint.
(Prior code § 8-007)
At any time, as required by the Assessor, for assessment purposes,
every person shall furnish information or records for examination.
(Prior code § 8-007.1)
The property statement shall show all taxable property owned,
claimed, possessed, controlled or managed by:
A. The
person making the statement.
B. Any
firm of which he or she may be a member.
C. Any
corporation of which he or she is president, secretary, cashier, or
managing agent.
D. The
property statement shall show all information as of the first Monday
in August and shall also show the exact location and description of
personal property in the detail required by the Assessor.
E. Whenever
one member of a firm, or one of the proper officers of a corporation,
has made a statement showing the property of the firm or corporation,
another member or officer need not include the property in his or
her statement; but his or her statement shall show the name of the
person making the statement which includes the property. He or she
shall furnish any required information or records to the Assessor
for examination at any time.
(Prior code § 8-007.2)
For the purpose of this code Sections 449, 450, 451, 454, 456,
457, 458, 459, 459.5, 460, 461, 462, 465 and all amendments thereto
of the
Revenue and Taxation Code of the State, are hereby adopted
and made a part of this code.
(Prior code § 8-007.3)
The Assessor may require any person found within this City to
make and subscribe an affidavit, showing his or her name, place of
residence or place of business, and whether he or she is the owner
of any taxable property.
(Prior code § 8-007.4)