Rev. & Tax. Code, § 506 · Article 3. Arbitrary and Penal Assessments
Rev. & Tax. Code, § 506
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The tax rate applicable to any assessment made pursuant to this article shall be the tax rate to which the property would have been subject if it appeared upon the roll in the year when it should have been lawfully assessed. To the tax there shall be added interest at the rate of three-fourths of 1 percent per month from the date or dates the taxes would have become delinquent if they had been timely assessed to the date the additional assessment is added to the assessment roll.
Notes and commentary — not statutory text
History
Amended by Stats. 1980, Ch. 411, Sec. 14. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.
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=506.
- Text hash
- sha256 ae46eb590b96008027d9074f80b3b0112df9dfe7a3419cbee0b4baf089d04a45
- 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
Cited by 13 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 506. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 69.5Printed as Section 506
- Rev. & Tax. Code, § 254.5Printed as Section 506
- Rev. & Tax. Code, § 257Printed as Section 506
- Rev. & Tax. Code, § 259.13Printed as Section 506
- Rev. & Tax. Code, § 279.5Printed as Section 506
- Rev. & Tax. Code, § 531Printed as Sections 463 and 506
- Rev. & Tax. Code, § 531.1Printed as Section 506
- Rev. & Tax. Code, § 531.2Printed as Section 506
- Rev. & Tax. Code, § 531.3Printed as Section 506 | Sections 504 and 506
- Rev. & Tax. Code, § 531.4Printed as Section 506 | Sections 504 and 506
- Rev. & Tax. Code, § 531.5Printed as Section 506
- Rev. & Tax. Code, § 531.6Printed as Section 506
- Rev. & Tax. Code, § 5145.5Printed as Section 506
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.