Earlier editions: 2026-09
Title 3 — Revenue and Finance›Chapter 3.04 — TAXATION CODE
Stockton Municipal Code Art. VIII Arbitrary and Penal Assessments
Stockton Municipal Code · 2026-10 edition · updated 2026-10-04 · Stockton
Cite as: Stockton Municipal Code Article VIII · Text as of 2026-10-04
§ 3.04.280. Adoption of certain sections of California Revenue and Taxation Code by…¶
For the purpose of this code Sections 501, 505 and all amendments thereto of the Revenue and Taxation Code of the State of California, are hereby adopted and made a part of this code.
(Prior code § 8-008.1)
§ 3.04.290. Concealed property to be penally assessed.¶
Any property willfully concealed, removed, transferred, or misrepresented by the owner or agent to evade taxation, shall be penally assessed on discovery.
(Prior code § 8-008.2)
§ 3.04.300. Penal assessments.¶
A penal assessment shall not exceed 10 times the value of the property penally assessed and a penal assessment shall not be reduced by the City Board.
(Prior code § 8-008.3)
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