{"data":{"id":"us-ca/rtc-505","jurisdiction":"us-ca","citation":"RTC § 505","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 3. Assessment Generally [401. - 681.]","ARTICLE 3. Arbitrary and Penal Assessments [501. - 506.]"],"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":"75c60ec7b724012f6f6c24ffdd0207a0fa257042a3d82764ee013569a826bc57","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-504","next":"us-ca/rtc-506"},"notice":"GroundRules: Original legal text. Not legal advice."}