California Laws: Revenue and Taxation Code Sections 861-868
California Laws > Revenue and Taxation Code
- California Laws: Revenue and Taxation Code Section 861
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... - California Laws: Revenue and Taxation Code Section 862
When an assessee, after a request by the board, fails to file a property statement by the date specified in Section 830 or files with... - California Laws: Revenue and Taxation Code Section 863
If any state assessee or his agent willfully conceals, fails to disclose, removes, transfers, or misrepresents state-assessed property in order to evade taxation and this... - California Laws: Revenue and Taxation Code Section 864
(a) Property which is found to have escaped assessment may either be added to the roll for the fiscal year in which it is discovered... - California Laws: Revenue and Taxation Code Section 865
When the value of a state assessee's unitary property that lies in more than one tax-rate area has been underallocated to one or more tax-rate... - California Laws: Revenue and Taxation Code Section 866
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... - California Laws: Revenue and Taxation Code Section 867
An assessment made pursuant to this article against real property for the year or years in which such real property escaped assessment shall not create... - California Laws: Revenue and Taxation Code Section 868
If, before the expiration of the time prescribed in Section 866 for making an escape assessment, the taxpayer has consented in writing to allow an...