Section 531.8 Of Article 4. Property Escaping Assessment From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 3. >> Article 4.

. No escape assessment shall be enrolled under this article before 10 days after the assessor has mailed or otherwise delivered to the affected taxpayer a "Notice of Proposed Escape Assessment" with respect to one or more specified tax years. The notice shall prominently display on its face the following heading: "NOTICE OF PROPOSED ESCAPE ASSESSMENT" The notice shall contain all of the following:
  (a) The amount of the proposed escape assessments for each tax year at issue.
  (b) The telephone number of the assessor's office to allow a taxpayer to contact that office with respect to the proposed escape assessment or assessments.