Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 866 — State Assessed Property Escaping Assessment
Cal. Rev. & Tax. Code § 866
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 866 — State Assessed Property Escaping Assessment is in force in the current edition of the Code, and nothing recorded condemns it.
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.