Rev. & Tax. Code, § 505 · Article 3. Arbitrary and Penal Assessments

Rev. & Tax. Code, § 505

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

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

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&sectionNum=505.
Text hash: sha256 75c60ec7b724012f6f6c24ffdd0207a0fa257042a3d82764ee013569a826bc57
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

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.