Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 11315 — Estimated and Escaped Assessments
Cal. Rev. & Tax. Code § 11315
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
If any property required to be assessed for any year wholly escapes assessment or escapes assessment in part due to the board’s underassessing the property because of failure of the taxpayer to report the property accurately, the board shall immediately assess or reassess the property upon the…
Citator
Cal. Rev. & Tax. Code § 11315 — Estimated and Escaped Assessments is in force in the current edition of the Code, and nothing recorded condemns it.
If any property required to be assessed for any year wholly escapes assessment or escapes assessment in part due to the board’s underassessing the property because of failure of the taxpayer to report the property accurately, the board shall immediately assess or reassess the property upon the discovery of the escape.