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 866
866. Statute of limitations. Any assessment to which the penalty provided in Section 863 must be added shall be made within six years of July 1 of the assessment year in which the property escaped assessment. Any other escaped assessment shall be made within four years of July 1 of the assessment year in which the property escaped assessment.
* Article 6 was added by Stats. 1977, Ch. 147, in effect January 1, 1978.