Rev. & Tax. Code, § 531.8 · Article 4. Property Escaping Assessment
Rev. & Tax. Code, § 531.8
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
No escape assessment shall be enrolled under this article before 10 days after the assessor has mailed or otherwise delivered to the affected taxpayer a “Notice of Proposed Escape Assessment” with respect to one or more specified tax years. The notice shall prominently display on its face the following heading:
“NOTICE OF PROPOSED ESCAPE ASSESSMENT”
The notice shall contain all of the following:
(a) The amount of the proposed escape assessments for each tax year at issue.
(b) The telephone number of the assessor’s office to allow a taxpayer to contact that office with respect to the proposed escape assessment or assessments.
Notes and commentary — not statutory text
History
Amended by Stats. 2003, Ch. 604, Sec. 7. Effective January 1, 2004.
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=531.8.
- Text hash
- sha256 e18dde4b5e690382bfde99a3775889f04335dab155fd6cb84336182c50327f70
- 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
Cited by 2 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 531.8. Each shows the citation as that text prints it.
Revenue and Taxation Code
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