California Statutes
§ 866. — 866. (Repealed and added by Stats. 1977, Ch. 147.)
California § 866.
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 § 866. (866. (Repealed and added by Stats. 1977, Ch. 147.))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 § 866. (2026).
Text
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.
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Legislative History
Repealed and added by Stats. 1977, Ch. 147.
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Bluebook (online)
California § 866., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/866..