California Code, Revenue and Taxation Code - RTC § 861
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If any property subject to assessment by the board pursuant to Section 19 of Article XIII of the Constitution escapes assessment, the board shall assess it in accordance with Section 864 at its value on the lien date of the year in which it escaped assessment.
Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 861 - last updated January 01, 2023 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-861.html
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