Laws, Regulations & Annotations

A

180.0000 ASSESSMENT APPEALS

Annotation 180.0025

180.0025 Appeal After Audit. If an audit does not disclose any property which has escaped assessment, then the appeal rights set forth in Revenue and Taxation Code sections 469 and 1605 are not available. This is in contrast to an audit situation in which properties are found to be underassessed and, therefore, subject to escape assessments, but no escape assessments are enrolled because the underassessed properties are netted against over-assessed properties. C 3/26/1998.