reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 470 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2 - Information From Taxpayer|Section 470.

470.  (a) Upon request of an assessor, a person owning, claiming, possessing, or controlling property subject to local assessment shall make available at his or her principal place of business, principal location, or principal address in California, a true copy of business records relevant to the amount, cost, and value of all property that he or she owns, claims, possesses, or controls within the county.(b) (1) Upon written request of an assessor, the assessee or the assessee’s designated representative shall transmit the business records described in subdivision (a) by mail, or in electronic format if the business records are available in electronic format or have been previously digitized. This paragraph shall not be construed or interpreted to limit the assessor’s authority to also examine information or records described in subdivision (a).(2) Information or records requested by the assessor under this subdivision shall be transmitted within a reasonable time period.(c) In the case of a taxpayer that has its principal place of business outside of California and has been requested to make business records available pursuant to subdivision (a), that taxpayer may, as an alternative to making the requested business records available pursuant to the terms of that subdivision, pay the county the amount of reasonable and ordinary expenses for food, lodging, transportation, and other related items incurred by the assessor’s representative, in traveling to the place outside California where the requested business records are available for examination and performing his or her official duties with respect to the examination of those records.(Amended by Stats. 2018, Ch. 968, Sec. 3. (AB 2425) Effective January 1, 2019.)
CA Rev & Tax Code § 480.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2.5 - Change in Ownership Reporting|Section 480.3.

480.3.  (a) Each county assessor and recorder shall make available, without charge and upon request, a form entitled “Preliminary Change of Ownership Report,” which transferees of real property shall complete and may file with the recorder concurrent with the recordation of any document effecting a change in ownership. The form shall be signed by the transferee or an officer of the transferee certifying that the information provided on the form is, to the best of his or her knowledge and belief, true, correct, and complete. The form shall not be signed by an agent acting for a transferee.(b) If a document evidencing a change in ownership is presented to the recorder for recordation without the concurrent filing of a preliminary change in ownership report, the recorder may charge an additional recording fee of twenty dollars ($20).(c) Noncompliance with this section by the transferee shall not delay or preclude the recordation of documents if the additional fee specified in subdivision (b) is tendered.(d) The authority to obtain information pursuant to this section is in addition to, and not in lieu of, any existing authority the assessor has under this article.(e) In cases where the county tax collector files purchaser’s deeds with respect to a sale for defaulted taxes, the information given to the assessor pursuant to Sections 3716 and 3811 shall be deemed to constitute compliance with this section.(f) The filing of a preliminary change of ownership report or the payment of an additional recording fee shall not be required of any intermediate transferee of property, or of any trustee issuing a trustee’s deed to the mortgagee or beneficiary of a mortgage or deed of trust, or his or her assignees, pursuant to the exercise of a power of sale contained in a deed of trust or mortgage pursuant to Chapter 2 (commencing with Section 2920) of Title 14 of Part 4 of Division 3 of the Civil Code. For purposes of this subdivision, “intermediate transferee” means any transferee who is acting as both a transferee and the transferor of the same property as part of a series of simultaneous transfers which affect that property and who records the transfer documents and any other recorded documents related to the transfer in consecutive order at one time.(g) Except as prescribed in subdivisions (e) and (f), this section shall apply to changes of ownership occurring on or after July 1, 1985.(Amended by Stats. 2009, Ch. 67, Sec. 7. (SB 824) Effective January 1, 2010.)
CA Rev & Tax Code § 480.4 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2.5 - Change in Ownership Reporting|Section 480.4.

480.4.  (a) The preliminary change of ownership report referred to in Section 480.3 shall give information relative to the transfer. The information shall include, but not be limited to, a description of the property, the parties to the transaction, the date of acquisition, the amount, if any, of the consideration paid for the property, whether paid in money or otherwise, and the terms of the transaction. The preliminary change in ownership report shall not include any question that is not germane to the assessment function. (b) The State Board of Equalization, after consultation with the California Assessors’ Association and interested parties, shall prescribe the preliminary change of ownership report for the purpose of maintaining statewide uniformity in the contents of the report.(Amended by Stats. 2009, Ch. 67, Sec. 8. (SB 824) Effective January 1, 2010.)
CA Rev & Tax Code § 480.5 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2.5 - Change in Ownership Reporting|Section 480.5.

480.5.  (a) Every owner of tax-exempt real property shall report to the local assessor the creation, renewal, sublease, or assignment of any lease, sublease, license, use permit, or other document which conveys the right to use that real property within 60 days of the transaction. The report shall include all of the following:(1) The name and address of the owner.(2) The names and addresses of all other parties to the transaction, including an identification of each party and of his or her possessory interest.(3) The type of transaction, whether creation, renewal, sublease, or assignment.(4) A description of the property.(5) The date of the transaction.(6) The terms of the transaction, including all of the following:(A) The consideration for the possessory interest, whether paid in money or otherwise.(B) The term of the possessory interest, including any renewal or extension options.(C) If a sublease, the original term, the remaining term, and the consideration paid for the master lease.(D) If an assignment, the original term, the remaining term, and the consideration paid for the underlying lease.(b) This section shall be applicable only in those counties in which the board of supervisors, by ordinance or resolution, specifically elects to have this section applicable in the county.(Amended by Stats. 1990, Ch. 892, Sec. 3.)
CA Rev & Tax Code § 480.6 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2.5 - Change in Ownership Reporting|Section 480.6.

480.6.  (a) Notwithstanding any other provision of law, a holder of a possessory interest in real property that is owned by a state or local governmental entity is not required to file a preliminary change in ownership report or change in ownership statement with respect to any renewal of that possessory interest. Instead, every state or local governmental entity that is the fee owner of real property in which one or more taxable possessory interests have been created shall either file any preliminary change in ownership report or change in ownership statement otherwise required to be filed with respect to any renewal of a possessory interest, or annually file with the county assessor, no later than the 15th day of the first month following the month in which the lien date occurs, a real property usage report. The report shall include all of the following information:(1) The name and address of the fee owner of the real property.(2) The name and address of each holder of a possessory interest in the real property.(3) The types of transactions in which the holders of the possessory interests acquired those interests, whether creations, renewals, subleases, or assignments.(4) The description of the subject real property.(5) The date of each transaction in which a holder of a possessory interest in the real property acquired that interest.(6) The terms of each transaction described in paragraph (5), including all the following:(A) The consideration given for the possessory interest, whether paid in money or otherwise.(B) The terms of the possessory interest, including any renewal or extension option.(C) For any subleases, the original term and remaining term of the sublease, and the consideration paid for the master lease.(D) For any assignments, the original term and remaining term of the assignment, and the consideration paid for the underlying lease.(b) The failure of a state or local governmental entity to comply with this filing requirement shall not give rise to any interest or penalties assessed against the holder of the possessory interest.(Amended by Stats. 1996, Ch. 171, Sec. 4. Effective July 17, 1996.)
CA Rev & Tax Code § 480.7 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2.5 - Change in Ownership Reporting|Section 480.7.

480.7.  (a) On or after January 1, 1996, in addition to any filing required to be made pursuant to Section 441, 480, 480.1, or 480.2, any domestic life insurance company that has established a separate account pursuant to Section 10506 of the Insurance Code, or any foreign life insurance company that has established a separate account pursuant to the corresponding insurance laws of its state of domicile, shall file with the assessor a signed statement of transfer as described in subdivision (b) with respect to any transfer of real property, located within the county, to or from that separate account.(b) The statement of transfer required to be filed by subdivision (a) shall comply with all of the following conditions:(1) The statement of transfer shall be subscribed under penalty of perjury.(2) The statement of transfer shall identify all of the following:(A) The separate account to which or from which the real property was transferred.(B) The parties to the transfer.(C) The date of transfer and the amount, if any, of consideration given with respect to the transfer, whether paid in the form of money or otherwise.(D) The name and address of a contact person for any questions with respect to the separate account.(E) Any other information with respect to the transfer as prescribed by the State Board of Equalization, after consultation with the California Assessor’s Association.(3) The statement of transfer shall not be required to include any information that is not relevant to the assessment function.(4) The statement of transfer shall be signed by either an officer of the filing life insurance company, or by an employee or agent of that insurance company who has been designated in writing by the company’s board of directors to sign the statement of transfer on the company’s behalf.(5) The statement of transfer shall be filed with the assessor either in person or through the United States mail, properly addressed with the postage prepaid.(c) Any life insurance company required by subdivision (a) to file a statement of transfer that fails to file that statement within 45 days from the date of the subject transfer of real property shall be subject to a penalty of one thousand dollars ($1,000), in addition to any other penalty prescribed by law.(Added by Stats. 1995, Ch. 933, Sec. 2. Effective January 1, 1996.)
CA Rev & Tax Code § 480.8 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2.5 - Change in Ownership Reporting|Section 480.8.

480.8.  (a) (1) For purposes of complying with the change in ownership provisions of Section 65.1 and subdivision (i) of Section 61, upon a written request of the county assessor, the owners of a cooperative housing corporation, community apartment project, condominium, planned unit development, or other residential subdivision complex with common areas or facilities in which units or lots are transferred without the use of recorded deeds, shall file an ownership report on or before the first February 1 that follows an assessor request, and on or before each February 1 thereafter. The ownership report shall include all of the following information:(A) The full name and mailing address of each owner, stockholder, or holder of an ownership interest in the property and a copy of the stock certificate, or other document that evidences an interest in the unit or lot. Copies of stock certificates and other documents evidencing an interest in an individual unit or lot that were provided to the county assessor in a previous ownership report are not required to be provided in subsequent ownership reports.(B) The situs address, including the number, of each unit or lot.(C) The date that an ownership interest in the property was acquired and the acquisition price of that interest.(2) The ownership report described in paragraph (1) applies to units or lots of residential property for which the individual units or lots consist of dwellings that could be eligible for homeowners’ exemption if occupied as a principal place of residence.(b) (1) If the ownership report request described in subdivision (a) is not complied with, the assessor may send a change in ownership statement to every owner, tenant-shareholder, or occupant of each individual unit or lot. If the assessor sends a change in ownership statement pursuant to this paragraph, a notice shall be included with that statement informing occupants who do not have an ownership interest in the unit or lot to forward the statement to the owner or shareholder of the unit or lot.(2) Failure to file the change in ownership statement described in paragraph (1) shall result in the penalty described in subdivision (a) of Section 482 for each individual unit or lot whose owner or shareholder fails to independently file the change in ownership statement.(Added by Stats. 2007, Ch. 450, Sec. 2. Effective January 1, 2008.)
CA Rev & Tax Code § 481 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2.5 - Change in Ownership Reporting|Section 481.

481.  All information requested by the assessor or the board pursuant to this article or furnished in the change in ownership statement shall be held secret by the assessor and the board. All information furnished in either the preliminary change in ownership statement or the change in ownership statement shall be held secret by those authorized by law to receive or have access to this information. These statements are not public documents and are not open to inspection, except as provided in Section 408.(Amended by Stats. 1985, Ch. 200, Sec. 3.)
CA Rev & Tax Code § 482.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2.5 - Change in Ownership Reporting|Section 482.1.

482.1.  If there is a failure to file a change in ownership statement within the time required by subdivision (b) of Section 480, the successor in interest to the decedent’s property shall be subject to the applicable penalty provided in Section 482.(Amended by Stats. 1981, Ch. 1141, Sec. 12.)
CA Rev & Tax Code § 484 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2.5 - Change in Ownership Reporting|Section 484.

484.  With the exception of the penalty provision of Section 463, the provisions of Article 2 (commencing with Section 441) shall be available to the assessor for the purposes of securing change in ownership information required for assessment purposes.(Added by Stats. 1979, Ch. 242.)
CA Rev & Tax Code § 485 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2.5 - Change in Ownership Reporting|Section 485.

485.  If, after written request by the assessor, any person fails to comply with any provision of law for furnishing information required by Section 480, the assessor, based upon information in his possession, shall estimate the value of the property and, based upon this estimate, promptly assess the property.(Amended by Stats. 1981, Ch. 714, Sec. 399.)
CA Rev & Tax Code § 487 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 2.5 - Change in Ownership Reporting|Section 487.

487.  Any life insurance company that completes a real property transaction for which approval was obtained from the Insurance Commissioner pursuant to Section 10506 of the Insurance Code shall, upon completing that transaction, file with the assessor of the county in which the real property is located a certified copy of the application that the insurance company filed with the Insurance Commissioner with respect to the transaction.(Added by Stats. 1995, Ch. 933, Sec. 3. Effective January 1, 1996.)
CA Rev & Tax Code § 501 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 3 - Arbitrary and Penal Assessments|Section 501.

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 assessor, based upon information in his possession, shall estimate the value of the property and, based upon this estimate, promptly assess the property.(Amended by Stats. 1971, Ch. 1633.)
CA Rev & Tax Code § 502 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 3 - Arbitrary and Penal Assessments|Section 502.

502.  If any person willfully conceals, fails to disclose, removes, transfers or misrepresents tangible personal property to evade taxation which results in an assessment lower than that which would otherwise be required by law, the assessor on discovery shall assess the property in the lawful amount and impose the penalty provided for in Section 504.(Added by Stats. 1967, Ch. 1418.)
CA Rev & Tax Code § 503 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 3 - Arbitrary and Penal Assessments|Section 503.

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 agent and the assessor or any of the assessor’s deputies causes, any taxable tangible property to escape assessment in whole or in part, or to be underassessed, the assessor shall assess the property in the lawful amount and add a penalty of 75 percent of the additional assessed value so assessed.(Amended by Stats. 1996, Ch. 1087, Sec. 21. Effective January 1, 1997.)
CA Rev & Tax Code § 504 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 3 - Arbitrary and Penal Assessments|Section 504.

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 originally completed and published, a penalty of 25 percent of the additional assessed value so assessed.(Amended by Stats. 1996, Ch. 1087, Sec. 22. Effective January 1, 1997.)
CA Rev & Tax Code § 505 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 3 - Arbitrary and Penal Assessments|Section 505.

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 board.(Amended by Stats. 1966, 1st Ex. Sess., Ch. 147.)
CA Rev & Tax Code § 506 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 3 - Arbitrary and Penal Assessments|Section 506.

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 the roll in the year when it should have been lawfully assessed. To the tax there shall be added interest at the rate of three-fourths of 1 percent per month from the date or dates the taxes would have become delinquent if they had been timely assessed to the date the additional assessment is added to the assessment roll.(Amended by Stats. 1980, Ch. 411, Sec. 14. Effective July 11, 1980. Operative January 1, 1981, by Sec. 51 of Ch. 411.)
CA Rev & Tax Code § 531 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 4 - Property Escaping Assessment|Section 531.

531.  If any property belonging on the local roll has escaped assessment, the assessor shall assess the property on discovery at its value on the lien date for the year for which it escaped assessment. It shall be subject to the tax rate in effect in the year of its escape except as provided in Section 2905 of this code.Property shall be deemed to have escaped assessment when its owner fails to file a property statement pursuant to the provisions of Section 441, to the extent that this failure results in no assessment or an assessment at a valuation lower than would have obtained had the property been properly reported. Escape assessments made as the result of an owner’s failure to file a property statement as herein provided shall be subject to the penalty and interest imposed by Sections 463 and 506, respectively. This paragraph shall not constitute a limitation on any other provision of this article.(Amended by Stats. 1973, Ch. 918.)
CA Rev & Tax Code § 531.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 1 - PROPERTY TAXATION|PART 2 - ASSESSMENT|CHAPTER 3 - Assessment Generally|ARTICLE 4 - Property Escaping Assessment|Section 531.1.

531.1.  Upon the termination of an exemption pursuant to Section 271.5 or 276.3, upon receipt of a notice pursuant to Section 284, or upon indication from any audit or other source that an exemption has been incorrectly allowed, the assessor shall make a redetermination of eligibility for the exemption. If an exemption or any portion of an exemption has been terminated or has been incorrectly allowed, an escape assessment in the amount of the exemption, or that portion of the exemption that has been terminated or erroneously allowed, with interest as provided in Section 506, shall be made; except that where the exemption was terminated pursuant to Section 271.5 or 276.3 or where the exemption or a portion of the exemption was allowed as the result of an assessor’s error, the amount of interest shall be forgiven. If the exemption was incorrectly allowed because of erroneous or incorrect information submitted by the claimant with knowledge that the information was erroneous or incomplete, the penalty provided in Section 504 shall be added to the assessment.(Amended by Stats. 2011, Ch. 351, Sec. 12. (SB 947) Effective January 1, 2012.)