If any land is not charged with its portion of any assessment or if the assessment on any land is adjudged invalid by any court of competent jurisdiction, that land shall at any subsequent assessment hearing be assessed, in addition to the then current assessment, by the board of supervisors in a sum which bears the same proportion to the total amount of the former assessment as its then assessed valuation bears to the total amount of the assessed valuation placed on all the land at the time the former assessment was levied.
AssessmentLand Escaping Assessment
Section § 36590
If a piece of land wasn't included in a previous tax assessment, or if a court decides the assessment on that land was invalid, the land can be reassessed later. During this new assessment, the board of supervisors will calculate the tax so that it equates to the land's proportion of the total value compared to the original total assessment.
land assessment invalid assessment court adjudication
