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Earlier editions: 2020-112018-112026-09

DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 4. Assessment by State Board of Equalization Generally 721-868›ARTICLE 6. State Assessed Property Escaping Assessment 861-868

§ 861

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1977, Ch. 147.)

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California Revenue and Taxation Code

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