§ 866
55 words·~1 min read·
/ca/revenue-and-taxation-code/866·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any assessment to which the penalty provided in Section 863 must be added shall be made within six years of July 1 of the assessment year in which the property escaped assessment. Any other escaped assessment shall be made within four years of July 1 of the assessment year in which the property escaped assessment.