{"code":"RTC","codeName":"Revenue and Taxation Code","section":"861","citation":"Rev. & Tax. Code, § 861","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 4. Assessment by State Board of Equalization Generally [721. - 868.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-4"},{"name":"ARTICLE 6. State Assessed Property Escaping Assessment [861. - 868.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-4/article-6"}],"history":"Added by Stats. 1977, Ch. 147.","effective":null,"html":"<p>If any property subject to assessment by the board pursuant to Section <a href=\"/rtc/19\">19</a> of Article XIII of the Constitution escapes assessment, the board shall assess it in accordance with Section <a href=\"/rtc/864\">864</a> at its value on the lien date of the year in which it escaped assessment.</p>","text":"If any property subject to assessment by the board pursuant to Section 19 of Article XIII of the Constitution escapes assessment, the board shall assess it in accordance with Section 864 at its value on the lien date of the year in which it escaped assessment.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/state-assessed-property-escaping-assessment-861","source":"California Legislative Information bulk export (pubinfo)"}