ARTICLE 3. Arbitrary and Penal Assessments [501. - 506.]

Article 3 enacted by Stats. 1939, Ch. 154.

§§ 501–506 · 6 sections

• § 501 If after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Sections 441 and 470, the…
• § 502 If any person willfully conceals, fails to disclose, removes, transfers or misrepresents tangible personal property to evade taxation which results in an…
• § 503 If any taxpayer or the taxpayer’s agent through a fraudulent act or omission causes, or if any fraudulent collusion between the taxpayer or the taxpayer’s…
• § 504 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…
• § 505 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…
• § 506 The tax rate applicable to any assessment made pursuant to this article shall be the tax rate to which the property would have been subject if it appeared upon…