Laws, Regulations & Annotations

A

180.0000 ASSESSMENT APPEALS

Annotation 180.0068

180.0068 Escape Assessment. An assessment appeals application is not timely if it is filed prior to the time the escape assessment has been enrolled and the assessee has received the notice required by Revenue and Taxation Code section 534. An escape assessment is not effective for any purpose, including review, equalization and adjustment by an appeals board, until it is enrolled and the assessee is properly notified. An application filed in response to the notice of proposed escape assessment required by section 531.8 is invalid if it is filed prior to enrollment and the date the notice has been received. C 1/20/1998.