Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > E > 390.0000 ESCAPE ASSESSMENTS > 390.0010

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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E

390.0000 ESCAPE ASSESSMENTS

Annotation 390.0010

390.0010 Assessment Year. As used in Revenue and Taxation Code sections 531.2 and 532, "assessment year" means the period set forth in Revenue and Taxation Code section 118, a given lien date to the next succeeding lien date. LTA 7/1/1988 (No. 88/50).