Rev. & Tax. Code, § 531 · Article 4. Property Escaping Assessment
Rev. & Tax. Code, § 531
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
If any property belonging on the local roll has escaped assessment, the assessor shall assess the property on discovery at its value on the lien date for the year for which it escaped assessment. It shall be subject to the tax rate in effect in the year of its escape except as provided in Section 2905 of this code.
Property shall be deemed to have escaped assessment when its owner fails to file a property statement pursuant to the provisions of Section 441, to the extent that this failure results in no assessment or an assessment at a valuation lower than would have obtained had the property been properly reported. Escape assessments made as the result of an owner’s failure to file a property statement as herein provided shall be subject to the penalty and interest imposed by Sections 463 and 506, respectively. This paragraph shall not constitute a limitation on any other provision of this article.
Notes and commentary — not statutory text
History
Amended by Stats. 1973, Ch. 918.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=531.
- Text hash
- sha256 7bb913d989ae479db4a3aa7f0ab52be112fbbb6d013dc3de1480ca0c9069b35d
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 5 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 531. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 95.5Printed as Section 531 | Sections 405 and 531
- Rev. & Tax. Code, § 107.9Printed as Sections 531 and 531.2
- Rev. & Tax. Code, § 166Printed as Section 531
- Rev. & Tax. Code, § 401.15Printed as Sections 531, 531.3, and 531.4
- Rev. & Tax. Code, § 1605Printed as Sections 501, 503, 504, 531, and 531.5
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