§ 504
44 words·~1 min read·
/ca/revenue-and-taxation-code/504A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.