California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 1. PROPERTY TAXATION |
Part 2. ASSESSMENT |
Chapter 4. Assessment by State Board of Equalization Generally |
ARTICLE 6. State Assessed Property Escaping Assessment |
Section 866.
Latest version.
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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 year in which the property escaped assessment. Any other escaped assessment shall be made within four years of July 1 of the assessment year in which the property escaped assessment.
(Repealed and added by Stats. 1977, Ch. 147.)