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Earlier editions: 2020-112018-11

DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 4. Assessment by State Board of Equalization Generally 721-868›ARTICLE 6. State Assessed Property Escaping Assessment 861-868

§ 866

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.

(Repealed and added by Stats. 1977, Ch. 147.)

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California Revenue and Taxation Code

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