California Revenue And Taxation Code — Property Taxation — Assessment Generally — Information From Taxpayer — Property statement showing description of property Date: 15 Sep 2016 TEXT PDF Current through the 2016 Legislative Session The property statement shall show a description of property, in the detail required. Such required detail may include the cost of the property if the information is within the knowledge of the assessee or is available to him from his own or other records. Ca. Rev. and Tax. Code § 445