California Revenue and Taxation Code Section 2516

CA Rev & Tax Code § 2516 (2017)  

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.)

Last modified: October 25, 2018