California Revenue and Taxation Code ARTICLE 6 - State Assessed Property Escaping Assessment

• Section 861.
  If any property subject to assessment by the board pursuant to Section 19 of Article XIII of the Constitution escapes assessment, the board shall assess...
• Section 862.
  When an assessee, after a request by the board, fails to file a property statement by the date specified in Section 830 or files with...
• Section 863.
  If any state assessee or his agent willfully conceals, fails to disclose, removes, transfers, or misrepresents state-assessed property in order to evade taxation and this...
• Section 864.
  (a) Property which is found to have escaped assessment may either be added to the roll for the fiscal year in which it is discovered or...
• Section 865.
  When the value of a state assessee’s unitary property that lies in more than one tax-rate area has been underallocated to one or more tax-rate...
• Section 866.
  Any assessment to which the penalty provided in Section 863 must be added shall be made within six years of July 1 of the assessment...
• Section 867.
  An assessment made pursuant to this article against real property for the year or years in which such real property escaped assessment shall not create...
• Section 868.
  If, before the expiration of the time prescribed in Section 866 for making an escape assessment, the taxpayer has consented in writing to allow an...

Last modified: October 22, 2018