California Health and Safety Code

§ 17980.7

HSC § 17980.7 Effective Jan 1, 2025Div. 13 · Part 1.5 · Ch. 5 · Art. 3

Statute text

If the owner fails to comply within a reasonable time with the terms of the order or notice issued pursuant to Section 17980.6, the following provisions shall apply:

(a)The enforcement agency may seek and the court may order imposition of the penalties provided for under Chapter 6 (commencing with Section 17995).

(b)(1) The enforcement agency may seek and the court may order the owner to not claim any deduction with respect to state taxes for interest, taxes, expenses, depreciation, or amortization paid or incurred with respect to the cited structure, in the taxable year of the initial order or notice, in lieu of the enforcement agency processing a violation in accordance with Sections 17274 and 24436.5 of the Revenue and Taxation Code.

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Legislative history

Amended by Stats. 2024, Ch. 487, Sec. 5. (SB 1465) Effective January 1, 2025.