California Revenue and Taxation Code

§ 861

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 861Div. 1 · Part 2 · Ch. 4 · Art. 6

Statute text

View on leginfo.ca.gov

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 it in accordance with Section 864 at its value on the lien date of the year in which it escaped assessment.

Legislative history

Added by Stats. 1977, Ch. 147.