Laws, Regulations & Annotations

S

790.0000 SUPPLEMENTAL ASSESSMENT

Annotation 790.0325

790.0325 Time Limitations. Prior to the amendments to Revenue and Taxation Code section 75.11, effective September 14, 1992, adding express time limits for making supplemental assessments, there were no time limits for making such assessments resulting from an error or omission not involving the exercise of the assessor's judgment as to value. The provisions of the Revenue and Taxation Code relating to escape assessments are not applicable to supplemental assessments. C 12/1/1992.