Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 861 — State Assessed Property Escaping Assessment
Cal. Rev. & Tax. Code § 861
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 861 — State Assessed Property Escaping Assessment is in force in the current edition of the Code, and nothing recorded condemns it.
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.