California Revenue and Taxation Code 2516 – Upon the failure of a transferee to file a change in ownership …
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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.)
Terms Used In California Revenue and Taxation Code 2516
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.