GroundRules
RTC § 866
Where this section sits in the code
- Revenue and Taxation Code - RTC
- 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.]
Any assessment to which the penalty provided in Section 863 must be added shall be made within six years of July 1 of the assessment year in which the property escaped assessment. Any other escaped assessment shall be made within four years of July 1 of the assessment year in which the property escaped assessment.
Collected 2026-09-14T05:56:33Z. Source file · JSON