Revenue and Taxation 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.

Source: Section 531.8, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=531.­8.­ (updated Jan. 1, 2004; accessed Jun. 25, 2025).

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Verified:
Jun. 30, 2025

§ 531.8's source at ca​.gov