California Revenue and Taxation Code § 531.8

Revenue and Taxation Code
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No escape assessment shall be enrolled under this article before 10 days after the assessor has mailed or otherwise delivered to the affected taxpayer a “Notice of Proposed Escape Assessment” with respect to one or more specified tax years. The notice shall prominently display on its face the following heading: “NOTICE OF PROPOSED ESCAPE ASSESSMENT” The notice shall contain all of the following: (a) The amount of the proposed escape assessments for each tax year at issue. (b) The telephone number of the assessor’s office to allow a taxpayer to contact that office with respect to the proposed escape assessment or assessments.

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