Cal. RTC § 610
This is the official text of Cal. RTC § 610, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
(a) Land once described on the roll need not be described a second time, but any person, claiming and desiring to be assessed for it, may have his or her name inserted with that of the assessee.
(b) A person is “claiming” property for purposes of subdivision (a) only if he or she provides the assessor with one of the following supporting documents:
(1) A certified copy of a deed, judgment, or other instrument that creates or legally verifies that person’s ownership interest in the property.
(2) A certified copy of a document creating that person’s security interest in the property.
(3) His or her declaration, under penalty of perjury, that he or she currently has possession of the property and intends to be assessed for the property in order to perfect a claim in adverse possession.
(b) A person is “claiming” property for purposes of subdivision (a) only if he or she provides the assessor with one of the following supporting documents:
(1) A certified copy of a deed, judgment, or other instrument that creates or legally verifies that person’s ownership interest in the property.
(2) A certified copy of a document creating that person’s security interest in the property.
(3) His or her declaration, under penalty of perjury, that he or she currently has possession of the property and intends to be assessed for the property in order to perfect a claim in adverse possession.
Status: in_force · Read it on the official government site
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