§ 531.8
102 words·~1 min read·
/ca/revenue-and-taxation-code/531-8A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.