§ 531 If any property belonging on the local roll has escaped assessment, …
§ 531.1 Upon the termination of an exemption pursuant to Section 271.5 or …
§ 531.2 (a) When the property is real property which subsequent to July …
§ 531.3 If the assessor requires an assessee to describe personal property in …
§ 531.4 When an assessee files with the assessor a property statement or …
§ 531.5 If a business inventories exemption has been incorrectly allowed …
§ 531.6 The taxpayer who has filed a claim for the homeowners’ exemption …
§ 531.7 If property has not been legally assessable on the local secured roll …
§ 531.8 No escape assessment shall be enrolled under this article before 10 …
§ 531.9 A county board of supervisors may, by ordinance, prohibit an assessor …
§ 532 (a) Except as provided in subdivision (b), any assessment made …
§ 532.1 (a) If, before the expiration of the period specified in Section …
§ 532.2 Notwithstanding Section 532, the assessor shall assess as escaped …
§ 533 (a) If an escape assessment is made as a result of an audit that …
§ 534 (a) Assessments made pursuant to Article 3 (commencing with …
§ 535 This article does not apply to intangibles.
§ 536 Any amount paid by the state to reimburse local taxing agencies for …
§ 538 (a) If the assessor believes that a specific provision of the …

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 2 > Chapter 3 > Article 4 - Property Escaping Assessment

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assessee: means the person to whom property or a tax is assessed. See California Revenue and Taxation Code 23
  • Board: means the Board of State and Community Corrections. See California Penal Code 13800
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • bribe: signifies anything of value or advantage, present or prospective, or any promise or undertaking to give any, asked, given, or accepted, with a corrupt intent to influence, unlawfully, the person to whom it is given, in his or her action, vote, or opinion, in any public or official capacity. See California Penal Code 7
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • county: includes "city and county". See California Penal Code 7
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • high risk sex offenders: means those persons who are required to register as sex offenders pursuant to the Sex Offender Registration Act and who have been assessed with a score indicating a "high risk" on the SARATSO identified for that person's specific population as set forth in Section 290. See California Penal Code 13885.4
  • Juror: A person who is on the jury.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • person: includes a corporation as well as a natural person. See California Penal Code 7
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Personal property: All property that is not real property.
  • Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the district and territories. See California Penal Code 7
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • will: includes codicil. See California Penal Code 7