Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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E

390.0000 ESCAPE ASSESSMENTS

Annotation 390.0065

390.0065 Notice. Pursuant to Revenue and Taxation Code section 531.8, a Notice of Proposed Escape Assessment is a mandatory legal prerequisite to making an escape assessment. Absent such notice, no escape assessment may be levied and, if levied, is invalid. Additionally, the assessor's failure to send notice within the four-year time limitation period of Revenue and Taxation Code section 532 completely bars an escape assessment made outside that period. C 10/13/1998.