§ 1362
42 words·~1 min read·
/ca/revenue-and-taxation-code/1362A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any taxpayer having the necessary knowledge may file with the board of supervisors an affidavit, alleging that certain property has escaped taxation through the wilful failure or neglect of the assessor, and giving the best description of the property that he can.