Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Property Tax Annotations


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E

390.0000 ESCAPE ASSESSMENTS

Annotation 390.0088

390.0088 Statute of Limitations. On or after January 1, 1995, escape assessments may be made within the period of the statute of limitations of Revenue and Taxation Code section 532 in effect at the time the escape assessments are made, notwithstanding that such escape assessments would have been barred under the provisions of the previous version of the statute. C 2/6/1995.