2024 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 2 - ASSESSMENT
CHAPTER 3 - Assessment Generally
ARTICLE 4 - Property Escaping Assessment
Section 531.8.

Universal Citation:
CA Rev & Tax Code § 531.8 (2024)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

531.8. 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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