Section 11318 Of Article 4. Estimated And Escaped Assessments From California Revenue And Taxation Code >> Division 2. >> Part 6. >> Chapter 2. >> Article 4.
11318
. Except in the case of a taxpayer fraudulently or willfully
attempting to evade the tax, any escape assessment shall be made and
the taxpayer notified thereof within four years after August 1 of the
year in which the property escaped assessment. No escape assessment
shall be effective until the assessee has been notified personally or
by United States mail at his address as contained in the official
records of the board. Receipt by the assessee of a tax bill based on
such assessment shall suffice as such notice.