DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 7. Responsibility of Assessor 1361-1367

§ 1362

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Any taxpayer having the necessary knowledge may file with the board of supervisors an affidavit, alleging that certain property has escaped taxation through the wilful failure or neglect of the assessor, and giving the best description of the property that he can.

(Enacted by Stats. 1939, Ch. 154.)

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California Revenue and Taxation Code

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