California § 531.3 - If the assessor requires an assessee to describe personal property in such detail
Full text of California Public Contract Code - PCC § 531.3 — If the assessor requires an assessee to describe personal property in such detail, with citation guidance and answers to common questions.
§ 531.3. If the assessor requires an assessee to describe personal property in such detail
If the assessor requires an assessee to describe personal property in such detail as shows the cost thereof but the assessee omits to report the cost of the property accurately, notwithstanding that this information is available to the assessee, to the extent that this omission on the part of the assessee causes the assessor not to assess the property or to assess it at a lower valuation than he would enter upon the roll were the cost reported to him accurately, that portion of the property as to which the cost is unreported, in whole or in part, shall be assessed as required by law. If the omission is willful or fraudulent, the penalty and interest provided in Sections 504 and 506 shall be added to the additional assessment; otherwise only the interest provided in Section 506 shall be so added.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 531.3
What does Public Contract Code - PCC § 531.3 cover?
Section 531.3 ("If the assessor requires an assessee to describe personal property in such detail") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 531.3?
A common citation format is "Public Contract Code - PCC § 531.3" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 531.3 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.