Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 180.0026

180.0026 Appeal After Audit. Upon completion of an audit, assessor issued escape assessments. Taxpayer filed an appeal. In response to an exchange of information pursuant to Revenue and Taxation Code section 1606, the assessor issued a notice of higher assessed value than placed on the roll, pursuant to section 1609.4. If the notice was issued within the agree-upon time frame of the assessment appeal process, it does not constitute a replacement of or a new round of escape assessments. Additionally, the statute of limitations periods governing escape assessments are not applicable to an assessment appeals board's valuation decision because a valuation decision made by an assessment appeals board is not an escape assessment. C 4/29/2014.