Section 861.
Cal. Revenue and Taxation Code - RTC § 861.
in effectIf any property subject to assessment by the board pursuant to Section 19 of Article XIII of the Constitution escapes assessment, the board shall assess it in accordance with Section 864 at its value on the lien date of the year in which it escaped assessment.
References
referencesCal. Revenue and Taxation Code - RTC § 19.
referencesCal. Revenue and Taxation Code - RTC § 864.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026