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PTLG Table of Contents > Property Tax Annotations > E > 390.0000 ESCAPE ASSESSMENTS > 390.0085

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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E

390.0000 ESCAPE ASSESSMENTS

Annotation 390.0085

390.0085 Statute of Limitations. The limitation under Statutes of 1979, Chapter 242, Section 43 of the authority of a county assessor to enroll escape assessments for years prior to 1979-1980 to reflect the "full cash value" of any property is constitutional. OAG 4/18/1980 (No. 79-1005, Vol. 63, p. 304).