Laws, Regulations & Annotations

E

390.0000 ESCAPE ASSESSMENTS

Annotation 390.0080

390.0080 Property Not Enrolled/Increases in Value. Both taxable, tangible property not previously enrolled and increases in value to such property that has previously been enrolled should be considered as escaped property, and escape assessments rather than roll corrections are proper in such instances. While Revenue and Taxation Code section 4831(a) provides that any error of the assessor resulting in incorrect entries on the roll may be corrected, it is errors or defects of a clerical nature that are contemplated, not errors which have allowed properties or portions of properties to escape assessment. Accordingly, where an assessor has received notice of a change in ownership but has not acted thereupon, or where he has received late notice of a change in ownership due to death, escape assessments should be made. C 1/21/1982.