CA Rev & Tax Code Section 531.8

No escape assessment shall be enrolled under this article before 10 days after the assessor has mailed or otherwise delivered to the affected taxpayer a “Notice of Proposed Escape Assessment” with respect to one or more specified tax years. The notice shall prominently display on its face the following heading: The notice shall contain all of the following:

(a)

The amount of the proposed escape assessments for each tax year at issue.

(b)

The telephone number of the assessor’s office to allow a taxpayer to contact that office with respect to the proposed escape assessment or assessments.