Earlier editions: 2026-09
Title 3 — Revenue and Finance›Chapter 3.04 — TAXATION CODE
Stockton Municipal Code Art. IX Property Escaping Assessment
Stockton Municipal Code · 2026-10 edition · updated 2026-10-04 · Stockton
Cite as: Stockton Municipal Code Article IX · Text as of 2026-10-04
§ 3.04.310. Adoption of certain sections of California Revenue and Taxation Code by…¶
For the purpose of this code Sections 531, 533, 534, 535 and all amendments thereto of the Revenue and Taxation Code of the State of California, are hereby adopted and made a part of this code.
(Prior code § 8-009.1)
§ 3.04.320. Statute of limitations.¶
The Assessor shall not assess personal property without the taxpayer's written permission for the year in which it escaped assessment after four assessment years succeeding the lien date for the year in which it escaped nor shall he or she assess real property being sold under contract for the year in which it escaped assessment after two assessment years succeeding the lien date for the year in which it escaped if such real property is being sold pursuant to a contract which provides for retention of title in the vendor and if such real property is being sold by a person or agency that has been or is exempt from taxation.
(Prior code § 8-009.2)
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