Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014

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 868

868. Extension of time for making escape assessment. If, before the expiration of the time prescribed in Section 866 for making an escape assessment, the taxpayer has consented in writing to allow an assessment after that time, the assessment may by made by the board at any time prior to the expiration of the period agreed upon. The period may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.

History.—Added by Stats. 1983, Ch. 1281, in effect September 30, 1983. Stats. 1992, Ch. 523, in effect January 1, 1993, deleted "assessor or" after "cases, the" in the second sentence of the first paragraph; and added "or she" after "he" in the second paragraph.

* Article 6 was added by Stats. 1977, Ch. 147, in effect January 1, 1978.