Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
790.0000 SUPPLEMENTAL ASSESSMENT
790.0325 Time Limitations. Prior to the amendments to Revenue and Taxation Code section 75.11, effective September 14, 1992, adding express time limits for making supplemental assessments, there were no time limits for making such assessments resulting from an error or omission not involving the exercise of the assessor's judgment as to value. The provisions of the Revenue and Taxation Code relating to escape assessments are not applicable to supplemental assessments. C 12/1/1992.