Laws, Regulations & Annotations

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180.0000 ASSESSMENT APPEALS

Annotation 180.0067

180.0067 Escape Assessment. Subdivision (f) of Revenue and Taxation Code section 1605 expressly excludes escape assessments from the definition of assessments made during the "regular assessment period" for purposes of section 1605(a). An escape assessment, by definition, is not made within the regular assessment period. Thus, an application for appeal of an escape assessment must be filed within 60 days of the date on which the assessee is notified of the escape assessment, regardless of the month in which the escape assessment was made or the notice was mailed.

While a notice of proposed escape assessment sent pursuant to Revenue and Taxation Code section 531.8 is a form of notice, it is not the notice required by Revenue and Taxation Code section 534. The express terms of section 534 make the date of notice the effective date of the escape enrollment for all purposes, including equalization. Therefore, an appeals board has no jurisdiction to hear an application filed in response to the notice of proposed assessment required by section 531.8 since such an application is filed prior to the enrollment and the date of the notice of the assessment and prior to the date the tax bill has been received. C 5/12/1998.