{"code":"RTC","codeName":"Revenue and Taxation Code","section":"531.8","citation":"Rev. & Tax. Code, § 531.8","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 3. Assessment Generally [401. - 681.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3"},{"name":"ARTICLE 4. Property Escaping Assessment [531. - 538.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3/article-4"}],"history":"Amended by Stats. 2003, Ch. 604, Sec. 7.   Effective January 1, 2004.","effective":"2004-01-01","html":"<p>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:<p>“NOTICE OF PROPOSED ESCAPE ASSESSMENT”</p></p><p>The notice shall contain all of the following:</p><p>(a) The amount of the proposed escape assessments for each tax year at issue.</p><p>(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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/property-escaping-assessment-531-8","source":"California Legislative Information bulk export (pubinfo)"}