Safeway Stores, Inc. v. County of Alameda

*785Opinion

DRAPER, P. J.

This appeal concerns “escaped assessments.” It turns upon the application to such assessments of the 1966 amendment to Revenue and Taxation Code section 1605, in the particular time sequence here shown.

Early in 1967, the assessor of Alameda County, acting on behalf of the county and the several defendant cities, entered escaped assessments against plaintiff upon the assessment rolls for the tax years 1964, 1965, and 1966. Such an entry was made February 28, 1967, but was superseded by entry, after March 6, 1967, of a smaller assessment for the same years. Safeway filed its…