California Statutes
§ 866. — 866. (Repealed and added by Stats. 1977, Ch. 147.)
California·Code RTC Revenue 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
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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California § 866. (866. (Repealed and added by Stats. 1977, Ch. 147.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Repealed and added by Stats. 1977, Ch. 147.