Section 866 Of Article 6. State Assessed Property Escaping Assessment From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 4. >> Article 6.

. 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.