861. If any property subject to assessment by the board pursuant to
Section 19 of Article XIII of the Constitution escapes assessment,
the board shall assess it in accordance with Section 864 at its value
on the lien date of the year in which it escaped assessment.
862. When an assessee, after a request by the board, fails to file
a property statement by the date specified in Section 830 or files
with the board a property statement or report on a form prescribed by
the board with respect to state-assessed property and the statement
fails to report any taxable tangible property information accurately,
regardless of whether or not this information is available to the
assessee, to the extent that these failures cause the board not to
assess the property or to assess it at a lower valuation than it
would have if the property information had been reported accurately,
the property shall be assessed in accordance with Section 864, and a
penalty of 10 percent shall be added to the additional assessment. If
the failure to report or the failure to report accurately is willful
or fraudulent, a penalty of 25 percent shall be added to the
additional assessment. If the assessee establishes to the
satisfaction of the board that the failure to file an accurate
property statement was due to reasonable cause and occurred
notwithstanding the exercise of ordinary care and the absence of
willful neglect, the board shall order the penalty abated, provided
that the assessee has filed with the board written application for
abatement of the penalty within the time prescribed by law for the
filing of applications for assessment reductions.
863. If any state assessee or his agent willfully conceals, fails
to disclose, removes, transfers, or misrepresents state-assessed
property in order to evade taxation and this action results in
state-assessed property escaping assessment, or if any state assessee
or his agent through fraudulent act or fraudulent omission or
through collusion between the state assessee or his agent and the
board, its officers, or employees causes any state-assessed property
to escape assessment, a penalty shall be imposed as follows:
(a) Insofar as values escaping assessment are part of the unit
value, 25 percent of the additional unit assessed value shall be
added to the unallocated unit assessment.
(b) Insofar as the values escaping assessment relate to the
assessment of nonunitary property, 25 percent of the additional
assessment shall be added to the nonunitary assessment.
864. (a) Property which is found to have escaped assessment may
either be added to the roll for the fiscal year in which it is
discovered or included with the assessments for the succeeding fiscal
year. To the escaped assessment, there shall be added, in lieu of
interest, three-quarters of 1 percent of the escaped assessed value
for each month or fraction thereof from December 10 of the year in
which the escaped assessment should have been enrolled to the date
the escaped assessment is added to the board roll; provided, however,
that an assessment in lieu of interest shall not be added if the
escape was due to an error, other than an erroneous opinion of value,
on the part of the board. The property shall be taxed at the rates
applicable to assessments on the roll to which it is added.
(b) If the escaped assessment is made as a result of an audit
which discloses that property assessed to the party audited has been
excessively assessed for any year covered by the audit which falls
within the period provided for corrections under Section 4876, the
excessive assessments together with any assessment in lieu of
interest under subdivision (c) shall be an offset against proposed
escaped assessments, including accumulated penalties and additional
assessments in lieu of interest. If the excessive assessments exceed
the escaped assessments, including penalties and assessments in lieu
of interest, the excess may either be credited to the roll for the
fiscal year in which it is discovered or deducted from the assessment
for the succeeding fiscal year.
(c) Whenever the excessive assessments were due to clerical errors
or other errors by the board not involving exercise of judgment,
there shall be added, in lieu of interest, three-quarters of 1
percent of the excessive assessment for each month or fraction
thereof, from December 10 of the year in which the excessive
assessment was enrolled to the date the excessive assessment is
credited to the board roll or to the date the excessive assessment is
deducted from the assessment from the succeeding fiscal year, as
provided in subdivision (b).
865. When the value of a state assessee's unitary property that
lies in more than one tax-rate area has been underallocated to one or
more tax-rate areas and overallocated by a like amount to one or
more other tax-rate areas for any reason, the misallocation shall be
corrected by the board either by orders directing local auditors to
amend the rolls for the fiscal year in which the misallocation is
discovered or by changes on the board rolls for the fiscal year
succeeding discovery.
866. Any assessment to which the penalty provided in Section 863
must be added shall be made within six years of July 1 of the
assessment year in which the property escaped assessment. Any other
escaped assessment shall be made within four years of July 1 of the
assessment year in which the property escaped assessment.
867. An assessment made pursuant to this article against real
property for the year or years in which such real property escaped
assessment shall not create or impose a lien or charge on such real
property for taxes, interest, or penalty if (1) such real property
has been transferred or conveyed to a bona fide purchaser for value
prior to the date of such assessment and the showing thereof on the
secured roll with the date of entry specified thereon; or (2) such
real property is subject to a lien of a bona fide encumbrance for
value created and attaching prior to the date of such assessment and
the showing thereof on the secured roll with the date of entry
specified thereon. In such cases, the tax collector may record with
the county recorder of any county a certificate which shall set forth
the name of the person who would have been the assessee in the year
in which such real property escaped assessment and the amount or
amounts of any such assessments and penalties. From the date of the
recording of such certificate, a lien shall be created and shall
attach against any real property owned by such person in the county
or counties in which any such certificates may have been recorded,
which lien shall have the force, effect and priority of a judgment
lien.
The tax collector, with the approval of the board of supervisors,
may at any time release all or any portion of real property subject
to any lien created or attaching by the recording of such a
certificate from such lien or subordinate such lien to other liens
and encumbrances if he or she determines that the assessment or taxes
are sufficiently secured by a lien on other property belonging to
the person named in such a certificate or that the release or
subordination will not endanger or jeopardize the collection of such
assessment or taxes.
A written certification by the tax collector to the effect that
real property subject to any lien imposed by the recording of the
certificate as hereinbefore provided has been released from such lien
or that such lien has been subordinated to other liens shall be
conclusive evidence as to any bona fide purchaser, encumbrancer, or
lessee that such lien has been released or has been subordinated as
set forth in such written certification. Such written certification
may be recorded with the county recorder of any county.
868. If, before the expiration of the time prescribed in Section
866 for making an escape assessment, the taxpayer has consented in
writing to allow an assessment after that time, the assessment may be
made by the board at any time prior to the expiration of the period
agreed upon. The period may be extended by subsequent agreements in
writing made before the expiration of the period previously agreed
upon.
861. If any property subject to assessment by the board pursuant to
Section 19 of Article XIII of the Constitution escapes assessment,
the board shall assess it in accordance with Section 864 at its value
on the lien date of the year in which it escaped assessment.
862. When an assessee, after a request by the board, fails to file
a property statement by the date specified in Section 830 or files
with the board a property statement or report on a form prescribed by
the board with respect to state-assessed property and the statement
fails to report any taxable tangible property information accurately,
regardless of whether or not this information is available to the
assessee, to the extent that these failures cause the board not to
assess the property or to assess it at a lower valuation than it
would have if the property information had been reported accurately,
the property shall be assessed in accordance with Section 864, and a
penalty of 10 percent shall be added to the additional assessment. If
the failure to report or the failure to report accurately is willful
or fraudulent, a penalty of 25 percent shall be added to the
additional assessment. If the assessee establishes to the
satisfaction of the board that the failure to file an accurate
property statement was due to reasonable cause and occurred
notwithstanding the exercise of ordinary care and the absence of
willful neglect, the board shall order the penalty abated, provided
that the assessee has filed with the board written application for
abatement of the penalty within the time prescribed by law for the
filing of applications for assessment reductions.
863. If any state assessee or his agent willfully conceals, fails
to disclose, removes, transfers, or misrepresents state-assessed
property in order to evade taxation and this action results in
state-assessed property escaping assessment, or if any state assessee
or his agent through fraudulent act or fraudulent omission or
through collusion between the state assessee or his agent and the
board, its officers, or employees causes any state-assessed property
to escape assessment, a penalty shall be imposed as follows:
(a) Insofar as values escaping assessment are part of the unit
value, 25 percent of the additional unit assessed value shall be
added to the unallocated unit assessment.
(b) Insofar as the values escaping assessment relate to the
assessment of nonunitary property, 25 percent of the additional
assessment shall be added to the nonunitary assessment.
864. (a) Property which is found to have escaped assessment may
either be added to the roll for the fiscal year in which it is
discovered or included with the assessments for the succeeding fiscal
year. To the escaped assessment, there shall be added, in lieu of
interest, three-quarters of 1 percent of the escaped assessed value
for each month or fraction thereof from December 10 of the year in
which the escaped assessment should have been enrolled to the date
the escaped assessment is added to the board roll; provided, however,
that an assessment in lieu of interest shall not be added if the
escape was due to an error, other than an erroneous opinion of value,
on the part of the board. The property shall be taxed at the rates
applicable to assessments on the roll to which it is added.
(b) If the escaped assessment is made as a result of an audit
which discloses that property assessed to the party audited has been
excessively assessed for any year covered by the audit which falls
within the period provided for corrections under Section 4876, the
excessive assessments together with any assessment in lieu of
interest under subdivision (c) shall be an offset against proposed
escaped assessments, including accumulated penalties and additional
assessments in lieu of interest. If the excessive assessments exceed
the escaped assessments, including penalties and assessments in lieu
of interest, the excess may either be credited to the roll for the
fiscal year in which it is discovered or deducted from the assessment
for the succeeding fiscal year.
(c) Whenever the excessive assessments were due to clerical errors
or other errors by the board not involving exercise of judgment,
there shall be added, in lieu of interest, three-quarters of 1
percent of the excessive assessment for each month or fraction
thereof, from December 10 of the year in which the excessive
assessment was enrolled to the date the excessive assessment is
credited to the board roll or to the date the excessive assessment is
deducted from the assessment from the succeeding fiscal year, as
provided in subdivision (b).
865. When the value of a state assessee's unitary property that
lies in more than one tax-rate area has been underallocated to one or
more tax-rate areas and overallocated by a like amount to one or
more other tax-rate areas for any reason, the misallocation shall be
corrected by the board either by orders directing local auditors to
amend the rolls for the fiscal year in which the misallocation is
discovered or by changes on the board rolls for the fiscal year
succeeding discovery.
866. Any assessment to which the penalty provided in Section 863
must be added shall be made within six years of July 1 of the
assessment year in which the property escaped assessment. Any other
escaped assessment shall be made within four years of July 1 of the
assessment year in which the property escaped assessment.
867. An assessment made pursuant to this article against real
property for the year or years in which such real property escaped
assessment shall not create or impose a lien or charge on such real
property for taxes, interest, or penalty if (1) such real property
has been transferred or conveyed to a bona fide purchaser for value
prior to the date of such assessment and the showing thereof on the
secured roll with the date of entry specified thereon; or (2) such
real property is subject to a lien of a bona fide encumbrance for
value created and attaching prior to the date of such assessment and
the showing thereof on the secured roll with the date of entry
specified thereon. In such cases, the tax collector may record with
the county recorder of any county a certificate which shall set forth
the name of the person who would have been the assessee in the year
in which such real property escaped assessment and the amount or
amounts of any such assessments and penalties. From the date of the
recording of such certificate, a lien shall be created and shall
attach against any real property owned by such person in the county
or counties in which any such certificates may have been recorded,
which lien shall have the force, effect and priority of a judgment
lien.
The tax collector, with the approval of the board of supervisors,
may at any time release all or any portion of real property subject
to any lien created or attaching by the recording of such a
certificate from such lien or subordinate such lien to other liens
and encumbrances if he or she determines that the assessment or taxes
are sufficiently secured by a lien on other property belonging to
the person named in such a certificate or that the release or
subordination will not endanger or jeopardize the collection of such
assessment or taxes.
A written certification by the tax collector to the effect that
real property subject to any lien imposed by the recording of the
certificate as hereinbefore provided has been released from such lien
or that such lien has been subordinated to other liens shall be
conclusive evidence as to any bona fide purchaser, encumbrancer, or
lessee that such lien has been released or has been subordinated as
set forth in such written certification. Such written certification
may be recorded with the county recorder of any county.
868. If, before the expiration of the time prescribed in Section
866 for making an escape assessment, the taxpayer has consented in
writing to allow an assessment after that time, the assessment may be
made by the board at any time prior to the expiration of the period
agreed upon. The period may be extended by subsequent agreements in
writing made before the expiration of the period previously agreed
upon.
861. If any property subject to assessment by the board pursuant to
Section 19 of Article XIII of the Constitution escapes assessment,
the board shall assess it in accordance with Section 864 at its value
on the lien date of the year in which it escaped assessment.
862. When an assessee, after a request by the board, fails to file
a property statement by the date specified in Section 830 or files
with the board a property statement or report on a form prescribed by
the board with respect to state-assessed property and the statement
fails to report any taxable tangible property information accurately,
regardless of whether or not this information is available to the
assessee, to the extent that these failures cause the board not to
assess the property or to assess it at a lower valuation than it
would have if the property information had been reported accurately,
the property shall be assessed in accordance with Section 864, and a
penalty of 10 percent shall be added to the additional assessment. If
the failure to report or the failure to report accurately is willful
or fraudulent, a penalty of 25 percent shall be added to the
additional assessment. If the assessee establishes to the
satisfaction of the board that the failure to file an accurate
property statement was due to reasonable cause and occurred
notwithstanding the exercise of ordinary care and the absence of
willful neglect, the board shall order the penalty abated, provided
that the assessee has filed with the board written application for
abatement of the penalty within the time prescribed by law for the
filing of applications for assessment reductions.
863. If any state assessee or his agent willfully conceals, fails
to disclose, removes, transfers, or misrepresents state-assessed
property in order to evade taxation and this action results in
state-assessed property escaping assessment, or if any state assessee
or his agent through fraudulent act or fraudulent omission or
through collusion between the state assessee or his agent and the
board, its officers, or employees causes any state-assessed property
to escape assessment, a penalty shall be imposed as follows:
(a) Insofar as values escaping assessment are part of the unit
value, 25 percent of the additional unit assessed value shall be
added to the unallocated unit assessment.
(b) Insofar as the values escaping assessment relate to the
assessment of nonunitary property, 25 percent of the additional
assessment shall be added to the nonunitary assessment.
864. (a) Property which is found to have escaped assessment may
either be added to the roll for the fiscal year in which it is
discovered or included with the assessments for the succeeding fiscal
year. To the escaped assessment, there shall be added, in lieu of
interest, three-quarters of 1 percent of the escaped assessed value
for each month or fraction thereof from December 10 of the year in
which the escaped assessment should have been enrolled to the date
the escaped assessment is added to the board roll; provided, however,
that an assessment in lieu of interest shall not be added if the
escape was due to an error, other than an erroneous opinion of value,
on the part of the board. The property shall be taxed at the rates
applicable to assessments on the roll to which it is added.
(b) If the escaped assessment is made as a result of an audit
which discloses that property assessed to the party audited has been
excessively assessed for any year covered by the audit which falls
within the period provided for corrections under Section 4876, the
excessive assessments together with any assessment in lieu of
interest under subdivision (c) shall be an offset against proposed
escaped assessments, including accumulated penalties and additional
assessments in lieu of interest. If the excessive assessments exceed
the escaped assessments, including penalties and assessments in lieu
of interest, the excess may either be credited to the roll for the
fiscal year in which it is discovered or deducted from the assessment
for the succeeding fiscal year.
(c) Whenever the excessive assessments were due to clerical errors
or other errors by the board not involving exercise of judgment,
there shall be added, in lieu of interest, three-quarters of 1
percent of the excessive assessment for each month or fraction
thereof, from December 10 of the year in which the excessive
assessment was enrolled to the date the excessive assessment is
credited to the board roll or to the date the excessive assessment is
deducted from the assessment from the succeeding fiscal year, as
provided in subdivision (b).
865. When the value of a state assessee's unitary property that
lies in more than one tax-rate area has been underallocated to one or
more tax-rate areas and overallocated by a like amount to one or
more other tax-rate areas for any reason, the misallocation shall be
corrected by the board either by orders directing local auditors to
amend the rolls for the fiscal year in which the misallocation is
discovered or by changes on the board rolls for the fiscal year
succeeding discovery.
866. Any assessment to which the penalty provided in Section 863
must be added shall be made within six years of July 1 of the
assessment year in which the property escaped assessment. Any other
escaped assessment shall be made within four years of July 1 of the
assessment year in which the property escaped assessment.
867. An assessment made pursuant to this article against real
property for the year or years in which such real property escaped
assessment shall not create or impose a lien or charge on such real
property for taxes, interest, or penalty if (1) such real property
has been transferred or conveyed to a bona fide purchaser for value
prior to the date of such assessment and the showing thereof on the
secured roll with the date of entry specified thereon; or (2) such
real property is subject to a lien of a bona fide encumbrance for
value created and attaching prior to the date of such assessment and
the showing thereof on the secured roll with the date of entry
specified thereon. In such cases, the tax collector may record with
the county recorder of any county a certificate which shall set forth
the name of the person who would have been the assessee in the year
in which such real property escaped assessment and the amount or
amounts of any such assessments and penalties. From the date of the
recording of such certificate, a lien shall be created and shall
attach against any real property owned by such person in the county
or counties in which any such certificates may have been recorded,
which lien shall have the force, effect and priority of a judgment
lien.
The tax collector, with the approval of the board of supervisors,
may at any time release all or any portion of real property subject
to any lien created or attaching by the recording of such a
certificate from such lien or subordinate such lien to other liens
and encumbrances if he or she determines that the assessment or taxes
are sufficiently secured by a lien on other property belonging to
the person named in such a certificate or that the release or
subordination will not endanger or jeopardize the collection of such
assessment or taxes.
A written certification by the tax collector to the effect that
real property subject to any lien imposed by the recording of the
certificate as hereinbefore provided has been released from such lien
or that such lien has been subordinated to other liens shall be
conclusive evidence as to any bona fide purchaser, encumbrancer, or
lessee that such lien has been released or has been subordinated as
set forth in such written certification. Such written certification
may be recorded with the county recorder of any county.
868. If, before the expiration of the time prescribed in Section
866 for making an escape assessment, the taxpayer has consented in
writing to allow an assessment after that time, the assessment may be
made by the board at any time prior to the expiration of the period
agreed upon. The period may be extended by subsequent agreements in
writing made before the expiration of the period previously agreed
upon.
