DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 3. Assessment Generally 401-681›ARTICLE 3. Arbitrary and Penal Assessments 501-506

§ 505

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The assessor shall make an assessment subject to penalty by entering on the local roll the assessment and penalty in such form and manner as prescribed by the board.

(Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)

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California Revenue and Taxation Code

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