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DIVISION 1. PROPERTY TAXATION 50-5911›PART 5. COLLECTION OF TAXES 2501-3205›CHAPTER 1. Medium of Payment 2501-2516

§ 2516

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1979, Ch. 242.)

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California Revenue and Taxation Code

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