California Revenue and Taxation Code 11315 – If any property required to be assessed for any year wholly escapes …
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If any property required to be assessed for any year wholly escapes assessment or escapes assessment in part due to the board‘s underassessing the property because of failure of the taxpayer to report the property accurately, the board shall immediately assess or reassess the property upon the discovery of the escape.
(Amended by Stats. 1974, Ch. 54.)
Terms Used In California Revenue and Taxation Code 11315
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.