Cal. RTC § 861
This is the official text of Cal. RTC § 861, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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.
Status: in_force · Read it on the official government site
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