{"data":{"id":"us-ca/rtc-2516","jurisdiction":"us-ca","citation":"RTC § 2516","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 5. COLLECTION OF TAXES [2501. - 3205.]","CHAPTER 1. Medium of Payment [2501. - 2516.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"ccd6922f479235cde2017a0a1bacdec62e3d5ae02b500979f4460877efd28186","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-2515","next":"us-ca/rtc-2601"},"notice":"GroundRules: Original legal text. Not legal advice."}