Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2012
Revenue and Taxation Code
Part 2. Assessment
Chapter 4. Assessment by State Board of Equalization Generally
Article 6. State-Assessed Property Escaping Assessment*
865. Property in more than one county. 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 areas and overallocated by a like amount to one or more other tax-rate areas for any reason, the misallocation shall be corrected by the board either by orders directing local auditors to amend the rolls for the fiscal year in which the misallocation is discovered or by changes on the board rolls for the fiscal year succeeding discovery.
* Article 6 was added by Stats. 1977, Ch. 147, in effect January 1, 1978.