{"data":{"id":"us-ca/rtc-866","jurisdiction":"us-ca","citation":"RTC § 866","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"d405e46739b630b31f29bad30f1efd3441ea8f1a248c606a47b45ed8067d753c","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-865","next":"us-ca/rtc-867"},"notice":"GroundRules: Original legal text. Not legal advice."}