Revenue and Taxation Code section 11315

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.

Source: Section 11315, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=11315. (accessed May 12, 2025).

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Last Updated

May 12, 2025

§ 11315’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_11315

Original Source: Section 11315, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=11315. (last accessed May 12, 2025).