DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 3. Assessment Generally 401-681›ARTICLE 4. Property Escaping Assessment 531-538
§ 531.8
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
No escape assessment shall be enrolled under this article before 10 days after the assessor has mailed or otherwise delivered to the affected taxpayer a “Notice of Proposed Escape Assessment” with respect to one or more specified tax years. The notice shall prominently display on its face the following heading:“NOTICE OF PROPOSED ESCAPE ASSESSMENT”
The notice shall contain all of the following:
(a) The amount of the proposed escape assessments for each tax year at issue.
(b) The telephone number of the assessor’s office to allow a taxpayer to contact that office with respect to the proposed escape assessment or assessments.
(Amended by Stats. 2003, Ch. 604, Sec. 7. Effective January 1, 2004.)
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