California § 861. 861. (Added by Stats. 1977, Ch. 147.)

California Statutes

§ 861. — 861. (Added by Stats. 1977, Ch. 147.)

California § 861.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 2.PART 2. ASSESSMENT

Ch. 4.CHAPTER 4. Assessment by State Board of Equalization Generally

Art. 6.ARTICLE 6. State Assessed Property Escaping Assessment

This text of California § 861. (861. (Added by Stats. 1977, Ch. 147.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 861. (2026).

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.

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