Section 2516.

CA Rev & Tax Code § 2516 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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.)