Earlier editions: 2026-09
Chapter III — FINANCE AND TAXATION›Article II — TAXATION›Division II — ASSESSMENT
Alameda Municipal Code § 3-18 Property Escaping Assessment
Alameda Municipal Code · 2026-10 edition · updated 2026-10-04 · Alameda
Cite as: Alameda Municipal Code § 3-18 · Text as of 2026-10-04
3-18.1 - Escaped Property.¶
If any property has escaped assessment, the Assessor shall assess the property on discovery at its value on the lien date for the year for which it escaped assessment if:
a. The property is owned or controlled by the same person who owned or controlled it for the year for which it escaped assessment, or
b. The only transfers made of the property since the lien date for the year which the property escaped assessment have been transfers by gift, descent, bequest, or devise.
(Ord. No. 535 N.S. § 3-341)
3-18.2 - Concealing, etc., Property.¶
Any property willfully concealed, removed, transferred, or misrepresented by the owner or his/her agent to evade taxation, shall be penally assessed on discovery at not exceeding ten times its value. This assessment shall be marked penal assessment and shall not be reduced by the City Board of Equalization.
(Ord. No. 535 N.S. § 3-312)
3-18.3 - Entry on Roll.¶
a. When the property is discovered during an assessment period, the assessment shall be entered only on the roll being prepared.
b. When the property is discovered outside an assessment period, the assessment shall be entered on the roll prepared in the next succeeding assessment period.
In addition, if the property belongs on the unsecured roll, the Assessor shall notify the Auditor of the valuation. The Auditor shall immediately place the property on the roll on which taxes are being collected. If the taxes and penalties due are collected before the next assessment period, it need not be placed on the succeeding roll.
c. The entry of the assessment shall be followed with "Escaped assessment for year 19___."
(Ord. No. 535 N.S. §§ 3-343—3-345)
3-18.4 - Procedure After Assessment.¶
Property escaping assessment shall be treated like property regularly assessed on the roll on which it is entered.
(Ord. No. 535 N.S. § 3-346)
3-18.5 - Limitation on Right to Assess.¶
The Assessor shall not without the taxpayer's written permission, assess property for the year in which it escaped assessment after the end of the second assessment period succeeding the assessment period for the year in which it escaped assessment.
(Ord. No. 535 N.S. § 3-347)
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