California Code
CHAPTER 4 - Assessment by State Board of Equalization Generally
ARTICLE 6 - State Assessed Property Escaping Assessment

Section 861. - 861. If any property subject to assessment by the board...

Section 862. - 862. When an assessee, after a request by the board,...

Section 863. - 863. If any state assessee or his agent willfully conceals,...

Section 864. - 864. (a) Property which is found to have escaped assessment...

Section 865. - 865. When the value of a state assessee’s unitary property...

Section 866. - 866. Any assessment to which the penalty provided in Section...

Section 867. - 867. An assessment made pursuant to this article against real...

Section 868. - 868. If, before the expiration of the time prescribed in...