California Revenue and Taxation Code

§ 1362

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 1362Div. 1 · Part 2 · Ch. 7

Statute text

View on leginfo.ca.gov

Any taxpayer having the necessary knowledge may file with the board of supervisors an affidavit, alleging that certain property has escaped taxation through the wilful failure or neglect of the assessor, and giving the best description of the property that he can.

Legislative history

Enacted by Stats. 1939, Ch. 154.