ARTICLE 6. State Assessed Property Escaping Assessment [861. - 868.]

Heading of Article 6 renumbered from Article 4 (as added by Stats. 1977, Ch. 147) by Stats. 1978, Ch. 1112.

§§ 861–868 · 8 sections

• § 861 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…
• § 862 When an assessee, after a request by the board, fails to file a property statement by the date specified in Section 830 or files with the board a property…
• § 863 If any state assessee or his agent willfully conceals, fails to disclose, removes, transfers, or misrepresents state-assessed property in order to evade…
• § 864 (a) Property which is found to have escaped assessment may either be added to the roll for the fiscal year in which it is discovered or included with the…
• § 865 When the value of a state assessee’s unitary property that lies in more than one tax-rate area has been underallocated to one or more tax-rate areas and…
• § 866 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…
• § 867 An assessment made pursuant to this article against real property for the year or years in which such real property escaped assessment shall not create or…
• § 868 If, before the expiration of the time prescribed in Section 866 for making an escape assessment, the taxpayer has consented in writing to allow an assessment…