Revenue and Taxation Code section 2516

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.

Source: Section 2516, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=2516.­ (updated Jan. 1, 1979; accessed Jun. 23, 2025).

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Verified:
Jun. 23, 2025

§ 2516's source at ca​.gov