Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 2. Assessment
Chapter 4. Assessment by State Board of Equalization Generally
Article 6. State-Assessed Property Escaping Assessment*
Section 861
861. Escaped property. If any property subject to assessment by the board pursuant to Section 19 of Article XIII of the Constitution escapes assessment, the board shall assess it in accordance with Section 864 at its value on the lien date of the year in which it escaped assessment.
* Article 6 was added by Stats. 1977, Ch. 147, in effect January 1, 1978.