ARTICLE 4. Property Escaping Assessment
Article 4 enacted by Stats. 1939, Ch. 154.
§§ 531–538 · 18 sections
- § 531 If any property belonging on the local roll has escaped assessment, the assessor shall assess the property on discovery at its value on the lien date for the…
- § 531.1 Upon the termination of an exemption pursuant to Section 271.5 or 276.3, upon receipt of a notice pursuant to Section 284, or upon indication from any audit or…
- § 531.2 (a) When the property is real property which subsequent to July 1 of the year of escape for purposes of this article, or subsequent to July 1 of the year in…
- § 531.3 If the assessor requires an assessee to describe personal property in such detail as shows the cost thereof but the assessee omits to report the cost of the…
- § 531.4 When an assessee files with the assessor a property statement or report on a form prescribed by the board with respect to property held or used in a…
- § 531.5 If a business inventories exemption has been incorrectly allowed because of erroneous or incorrect information submitted by the taxpayer or his agent…
- § 531.6 The taxpayer who has filed a claim for the homeowners’ exemption which has not been denied by the assessor is responsible for notifying the assessor when the…
- § 531.7 If property has not been legally assessable on the local secured roll for any year because the property has been tax deeded to a taxing agency other than the…
- § 531.8 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…
- § 531.9 A county board of supervisors may, by ordinance, prohibit an assessor from making an escape assessment of an appraisal unit where that assessment would result…
- § 532 (a) Except as provided in subdivision (b), any assessment made pursuant to either Article 3 (commencing with Section 501) or this article shall be made within…
- § 532.1 (a) If, before the expiration of the period specified in Section 532 for making an escape assessment, the taxpayer and the assessor have agreed in writing to…
- § 532.2 Notwithstanding Section 532, the assessor shall assess as escaped property any property for which a welfare exemption was granted while that property was “in…
- § 533 (a) If an escape assessment is made as a result of an audit that discloses that property assessed to the party audited has been incorrectly assessed either for…
- § 534 (a) Assessments made pursuant to Article 3 (commencing with Section 501) or this article shall be treated like, and taxed at the same rate applicable to,…
- § 535 This article does not apply to intangibles.
- § 536 Any amount paid by the state to reimburse local taxing agencies for loss of revenue resulting from incorrectly allowed exemptions, if not repaid to the state,…
- § 538 (a) If the assessor believes that a specific provision of the Constitution of the State of California, of this division, or of a rule or regulation of the…