Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 1362 — Responsibility of Assessor
Cal. Rev. & Tax. Code § 1362
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Any taxpayer having the necessary knowledge may file with the board of supervisors an affidavit, alleging that certain property has escaped taxation through the wilful failure or neglect of the assessor, and giving the best description of the property that he can.
Citator
Cal. Rev. & Tax. Code § 1362 — Responsibility of Assessor is in force in the current edition of the Code, and nothing recorded condemns it.
Any taxpayer having the necessary knowledge may file with the board of supervisors an affidavit, alleging that certain property has escaped taxation through the wilful failure or neglect of the assessor, and giving the best description of the property that he can.