California Revenue and Taxation Code

§ 531.8

RTC § 531.8 Effective Jan 1, 2004Div. 1 · Part 2 · Ch. 3 · Art. 4

Statute text

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.

Legislative history

Amended by Stats. 2003, Ch. 604, Sec. 7. Effective January 1, 2004.