Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 2. Assessments

Article 4. Estimated and Escaped Assessments

Section 11318

11318. Notice of escaped assessment. Except in the case of a taxpayer fraudulently or willfully attempting to evade the tax, any escape assessment shall be made and the taxpayer notified thereof within four years after August 1 of the year in which the property escaped assessment. No escape assessment shall be effective until the assessee has been notified personally or by United States mail at his address as contained in the official records of the board. Receipt by the assessee of a tax bill based on such assessment shall suffice as such notice.

History.—Added by Stats. 1974, Ch. 54, p. 119, in effect January 1, 1975.

Construction.—This section allows the Board four years in which to levy escape assessments, whether due to underreporting of value by the taxpayer or to a changed Board opinion of valuation, and Article XIII, Section 1 of the Constitution, which requires uniform assessment, compels escape assessments if property is not being taxed at its full value. Trailer Train Company v. State Board of Equalization, 180 Cal.App.3d 565.