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California Code, Revenue and Taxation Code - RTC § 531.8

Current as of January 01, 2025 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 531.8 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-531-8/

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