Stockton Municipal Code Art. XI Responsibility of Assessor

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

(Prior code § 8-011.1)

Any taxpayer having the necessary knowledge may file with the City Council an affidavit alleging that certain property has escaped taxation through the willful failure or neglect of the Assessor, and giving the best description of the property that he or she can.

(Prior code § 8-011.2)

The City Council shall then direct the City Attorney to commence an action on the Assessor's bond for the amount of taxes lost through the Assessor's willful failure or neglect.

(Prior code § 8-011.3)

On the trial of the action, the value of the property unassessed shall be shown and judgment entered for the amount of taxes that should have been collected on it. The amount thus recovered shall be distributed like money received on redemption.

(Prior code § 8-011.4)

Whenever the City Council is satisfied that an Assessor or Deputy Assessor has fraudulently or corruptly assessed property at less than cash value, it shall immediately inform the City Attorney in writing of the facts within its knowledge, requesting that the Assessor or Deputy Assessor be prosecuted. The City Attorney shall at once comply.

(Prior code § 8-011.5)