Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 5. Collection of Taxes
CHAPTER 1. Medium of Payment
2516. Notation of penalty to be entered on assessment records. Upon the failure of a transferee to file a change in ownership statement required by Section 480, the assessor or the auditor shall immediately enter on the assessment records applicable to the real property, the fact that a penalty has been added to the assessment roll and specify the date and amount thereof.
History.—Added by Stats. 1979, Ch. 242, in effect July 10, 1979.