Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 504 — Arbitrary and Penal Assessments
Cal. Rev. & Tax. Code § 504
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1997-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 504 — Arbitrary and Penal Assessments is in force in the current edition of the Code, and nothing recorded condemns it.
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.