Article 6 - STATE ASSESSED PROPERTY ESCAPING ASSESSMENT

Section 861 - Assessment of property which escaped assessment
Section 862 - Failure to file property statement or failure to report information accurately
Section 863 - Penalty for willful concealment, failure to disclose, removal, transfer, or misrepresentation or fraudulent act or fraudulent omission or collusion
Section 864 - Escaped assessment
Section 865 - Correction of misallocation
Section 866 - Time limitations
Section 867 - Lien or charge on real property
Section 868 - Taxpayer's consent to allow assessment after time prescribed by statute