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A supplemental assessment is an adjustment in real property valuation resulting from upward changes in assessed value due to changes in ownership or completion of new construction. A secured property supplemental tax bill retroactively taxes the supplemental assessment of property on a pro- rata basis as a result of the assessor's reappraisal of property at its full cash value on the date that a change in ownership occurs or new construction is completed.
An escape assessment is the increased amount in real property valuation over the regular assessed valuation from a delayed reappraisal of the property and/or an erroneously applied homeowner's exemption valuation reduction. A secured property escape tax bill retroactively taxes the increased amount of valuation over the regular tax bill.
http://www.acgov.org/treasurer/faqtaxes.htm
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What is conducted after each incident of unauthorized disclosure of classified information in cases involving espionage or leaks to the public media to determine the effect of a compromise on national security?
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