California Laws: Revenue and Taxation Code Sections 531-538
- California Laws: Revenue and Taxation Code Section 531
If any property belonging on the local roll has escaped assessment, the assessor shall assess the property on discovery at its value on the lien...
- California Laws: Revenue and Taxation Code Section 531.1
Upon the termination of an exemption pursuant to Section 276.3, upon receipt of a notice pursuant to Section 284, or upon indication from any audit...
- California Laws: Revenue and Taxation Code Section 531.2
(a) When the property is real property which subsequent to July 1 of the year of escape for purposes of this article, or subsequent to...
- California Laws: Revenue and Taxation Code Section 531.3
If the assessor requires an assessee to describe personal property in such detail as shows the cost thereof but the assessee omits to report the...
- California Laws: Revenue and Taxation Code Section 531.4
When an assessee files with the assessor a property statement or report on a form prescribed by the board with respect to property held or...
- California Laws: Revenue and Taxation Code Section 531.5
If a business inventories exemption has been incorrectly allowed because of erroneous or incorrect information submitted by the taxpayer or his agent misclassifying as business...
- California Laws: Revenue and Taxation Code Section 531.6
The taxpayer who has filed a claim for the homeowners' exemption which has not been denied by the assessor is responsible for notifying the assessor...
- California Laws: Revenue and Taxation Code Section 531.7
If property has not been legally assessable on the local secured roll for any year because the property has been tax deeded to a taxing...
- California Laws: Revenue and Taxation Code Section 531.8
No escape assessment shall be enrolled under this article before 10 days after the assessor has mailed or otherwise delivered to the affected taxpayer a...
- California Laws: Revenue and Taxation Code Section 531.9
A county board of supervisors may, by ordinance, prohibit an assessor from making an escape assessment of an appraisal unit where that assessment would result...
- California Laws: Revenue and Taxation Code Section 532
(a) Except as provided in subdivision (b), any assessment made pursuant to either Article 3 (commencing with Section 501) or this article shall be made...
- California Laws: Revenue and Taxation Code Section 532.1
(a) If, before the expiration of the period specified in Section 532 for making an escape assessment, the taxpayer and the assessor have agreed in...
- California Laws: Revenue and Taxation Code Section 532.2
Notwithstanding Section 532, the assessor shall assess as escaped property any property for which a welfare exemption was granted while that property was "in the...
- California Laws: Revenue and Taxation Code Section 533
(a) If an escape assessment is made as a result of an audit that discloses that property assessed to the party audited has been incorrectly...
- California Laws: Revenue and Taxation Code Section 534
(a) Assessments made pursuant to Article 3 (commencing with Section 501) or this article shall be treated like, and taxed at the same rate applicable...
- California Laws: Revenue and Taxation Code Section 535
This article does not apply to intangibles. ...
- California Laws: Revenue and Taxation Code Section 536
Any amount paid by the state to reimburse local taxing agencies for loss of revenue resulting from incorrectly allowed exemptions, if not repaid to the...
- California Laws: Revenue and Taxation Code Section 538
(a) If the assessor believes that a specific provision of the Constitution of the State of California, of this division, or of a rule or...
