California Revenue and Taxation Code Section 1362

CA Rev & Tax Code § 1362 (2017)  

Any taxpayer having the necessary knowledge may file with the board of supervisors an affidavit, alleging that certain property has escaped taxation through the wilful failure or neglect of the assessor, and giving the best description of the property that he can.

(Enacted by Stats. 1939, Ch. 154.)

Last modified: October 25, 2018