Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

Chapter 3. Assessment Generally

Article 4. Property Escaping Assessment

Section 531.8

531.8. Notice of Proposed Escape Assessment. 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 "Notice of Proposed Escape Assessment" with respect to one or more specified tax years. The notice shall prominently display on its face the following heading:

"NOTICE OF PROPOSED ESCAPE ASSESSMENT"

The notice shall contain all of the following:

(a) The amount of the proposed escape assessments for each tax year at issue.

(b) The telephone number of the assessor's office to allow a taxpayer to contact that office with respect to the proposed escape assessment or assessments.

History.—Added by Stats. 1993, Ch. 387, in effect January 1, 1994. Stats. 1999, Ch. 941 (SB 1231), in effect January 1, 2000, substituted "enrolled" for "levied" after "assessment shall be" in the first sentence of first paragraph, and substituted "telephone" for "phone" after "The name and" in the first sentence of subdivision (b). Stats. 2003, Ch. 604 (SB 1059), in effect January 1, 2004, substituted "The telephone number of the assessor's office to allow a taxpayer to contact that office" for "The name and telephone number of a person at the assessor's office who is knowledgeable" before "with respect to" and deleted "and may be contacted with any questions with respect to the proposed assessment or assessments" after "assessment or assessments" in the first sentence of subdivision (b).