Any land which should have been assessed escaping the payment of any assessment for any reason shall in addition to its current assessment be entered in the assessment book by the assessor at the valuation which he deems proper for the year of the escaped assessment.
AssessmentLand Escaping Assessment
Section § 25525
If any land wasn't properly assessed and missed a required payment, it will be added to the assessment book. The assessor will determine its value for the year it was missed, along with its current assessment.
land assessment property valuation missed payments
Section § 25526
This law section states that any extra assessments on lands that didn't originally pay their assessment should be adjusted in the same way as current assessments are handled.
The additional assessments on land escaping the payment of an assessment shall be equalized as provided in this part for current assessments.
additional assessments equalized assessments land escaping payment
Section § 25527
If a piece of land missed paying an assessment in a previous year, the district will impose an extra charge on it during the current assessment period based on the rate from the year it was missed. If there wasn't a fixed rate that year, the district will calculate and apply the rate that should have been used to meet their financial needs at that time.
At the time of levying the current assessment the district by its board shall levy on land escaping the payment of an assessment an additional assessment at the rate fixed in the year of the escaped assessment. If no rate was legally fixed in that year, the district shall levy an assessment on the land at the rate which should have been computed in that year to raise the amount of money then required by the district.
escaped assessment additional assessment levying additional charge
Section § 25528
This law states that any extra assessments, which are additional charges, must be paid at the same time as the regular assessment. If they are not paid on time, the same penalties and collection actions that apply to the regular assessment will also apply to these additional assessments.
The additional assessments shall be payable at the same times as the current assessment, and if not paid, shall be subject to like penalties and proceedings to enforce collection.
additional assessments payment timing penalties
