Rev. & Tax. Code, § 504 · Article 3. Arbitrary and Penal Assessments
Rev. & Tax. Code, § 504
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 1996, Ch. 1087, Sec. 22. Effective January 1, 1997.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=504.
- Text hash
- sha256 39ba96a8ce4b686ad675b014b5c4672fe7f00fc5368d5a01082c19841890477f
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
Cited by 11 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 504. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 75.11Printed as Section 504
- Rev. & Tax. Code, § 279.5Printed as Section 504
- Rev. & Tax. Code, § 502Printed as Section 504
- Rev. & Tax. Code, § 531.1Printed as Section 504
- Rev. & Tax. Code, § 531.3Printed as Sections 504 and 506
- Rev. & Tax. Code, § 531.4Printed as Sections 504 and 506
- Rev. & Tax. Code, § 531.5Printed as Section 504
- Rev. & Tax. Code, § 531.6Printed as Section 504
- Rev. & Tax. Code, § 532Printed as Section 504
- Rev. & Tax. Code, § 1605Printed as Sections 501, 503, 504, 531, and 531.5
- Rev. & Tax. Code, § 1605.5Printed as Section 463, 482, or 504
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.