Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 3. Audit of Veterans' Exemption Claims*

Section 280

280. Audit of exemptions. Commencing on or after July 1, an audit of the exemptions granted pursuant to subdivision (o), (p), (q) or (r) of Section 3, Article XIII of the Constitution shall be conducted by the auditor. The audit shall cover such exemptions claimed for the current tax year as well as any prior tax years in respect to which escaped assessments would be timely pursuant to Section 532.

History.—Stats. 1967, p. 3336, in effect November 8, 1967, amended this section, as added by Ch. 148, by substituting section "532" for "531.5." Stats. 1974, Ch. 311, p. 603, in effect January 1, 1975, substituted "subdivision (o), (p), (q) or (r) of Section 3" for "Section 11/4" in the first sentence.

* Article 3 was added by Stats. 1967, p. 1213, in effect November 8, 1967.