California Legal Codes and Statutes

§ 1361

Enacted by Stats. 1939, Ch. 154.

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.

Cite this section

Cal. Rev. & Tax. Code § 1361 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-2-assessment/chapter-7-responsibility-of-assessor/section-1361

Other sections in Chapter 7 - Responsibility of Assessor

§ 1361§ 1362§ 1363§ 1364§ 1365§ 1366§ 1367

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