Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 1.: DIVISION 1. PROPERTY TAXATION/Part 2.: PART 2. ASSESSMENT/Ch. 3.: CHAPTER 3. Assessment Generally/Art. 3.: ARTICLE 3. Arbitrary and Penal Assessments/§ 504.
California Statutes

§ 504. — 504. (Amended by Stats. 1996, Ch. 1087, Sec. 22.)

California § 504.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 2.PART 2. ASSESSMENT
Ch. 3.CHAPTER 3. Assessment Generally
Art. 3.ARTICLE 3. Arbitrary and Penal Assessments

This text of California § 504. (504. (Amended by Stats. 1996, Ch. 1087, Sec. 22.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Cal. Revenue and Taxation Code - RTC Code § 504. (2026).

Text

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.

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Legislative History

Amended by Stats. 1996, Ch. 1087, Sec. 22. Effective January 1, 1997.
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California § 504., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/504..