{"code":"RTC","codeName":"Revenue and Taxation Code","section":"505","citation":"Rev. & Tax. Code, § 505","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 3. Assessment Generally [401. - 681.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3"},{"name":"ARTICLE 3. Arbitrary and Penal Assessments [501. - 506.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-3/article-3"}],"history":"Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.","effective":null,"html":"<p>The assessor shall make an assessment subject to penalty by entering on the local roll the assessment and penalty in such form and manner as prescribed by the board.</p>","text":"The assessor shall make an assessment subject to penalty by entering on the local roll the assessment and penalty in such form and manner as prescribed by the board.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/arbitrary-and-penal-assessments-505","source":"California Legislative Information bulk export (pubinfo)"}