Cal. Rev. & Tax. Code § 531.8

Current through the 2023 Legislative Session.

Section 531.8 - Notice of proposed escaped assessment

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.

Ca. Rev. and Tax. Code § 531.8

Amended by Stats 2003 ch 604 (SB 1059),s 7, eff. 1/1/2004.

EFFECTIVE 1/1/2000. Amended October 10, 1999 (Bill Number: SB 1231) (Chapter 941).