Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 1361 — Responsibility of Assessor

Cal. Rev. & Tax. Code § 1361

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

The assessor and his sureties are liable on his official bond for all taxes on property which is unassessed through his wilful failure or neglect.

Citator

Cal. Rev. & Tax. Code § 1361 — Responsibility of Assessor is in force in the current edition of the Code, and nothing recorded condemns it.

The assessor and his sureties are liable on his official bond for all taxes on property which is unassessed through his wilful failure or neglect.