DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 7. Responsibility of Assessor 1361-1367
§ 1361
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
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.
(Enacted by Stats. 1939, Ch. 154.)
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