For the purpose of this code Sections 531, 533, 534, 535 and
all amendments thereto of the Revenue and Taxation Code of the State
of California, are hereby adopted and made a part of this code.
(Prior code § 8-009.1)
The Assessor shall not assess personal property without the
taxpayer's written permission for the year in which it escaped assessment
after four assessment years succeeding the lien date for the year
in which it escaped nor shall he or she assess real property being
sold under contract for the year in which it escaped assessment after
two assessment years succeeding the lien date for the year in which
it escaped if such real property is being sold pursuant to a contract
which provides for retention of title in the vendor and if such real
property is being sold by a person or agency that has been or is exempt
from taxation.
(Prior code § 8-009.2)
