Revenue and Taxation Code › DIVISION 1. PROPERTY TAXATION › PART 2. ASSESSMENT › CHAPTER 3. Assessment Generally › ARTICLE 4. Property Escaping AssessmentRevenue and Taxation Code § 535‹ § 534§ 536 ›Copy linkOpen in browserleginfo ↗535.This article does not apply to intangibles.(Enacted by Stats. 1939, Ch. 154.)