California Revenue and Taxation Code

§ 504

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 504 Effective Jan 1, 1997Div. 1 · Part 2 · Ch. 3 · Art. 3

Statute text

View on leginfo.ca.gov

There shall be added to any assessment made pursuant to Section 502, except those assessments as are placed on the current roll prior to the time it is originally completed and published, a penalty of 25 percent of the additional assessed value so assessed.

Legislative history

Amended by Stats. 1996, Ch. 1087, Sec. 22. Effective January 1, 1997.