{"code":"RTC","codeName":"Revenue and Taxation Code","section":"866","citation":"Rev. & Tax. Code, § 866","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 - 868.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-4/article-6"}],"history":"Repealed and added by Stats. 1977, Ch. 147.","effective":null,"html":"<p>Any assessment to which the penalty provided in Section <a href=\"/rtc/863\">863</a> 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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/state-assessed-property-escaping-assessment-866","source":"California Legislative Information bulk export (pubinfo)"}