California Revenue and Taxation Code CHAPTER 7 - Responsibility of Assessor

• Section 1361.
  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...
• Section 1362.
  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...
• Section 1363.
  The board of supervisors shall then direct the district attorney to commence an action on the assessor’s bond for the amount of taxes lost through...
• Section 1364.
  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...
• Section 1365.
  (a) The county assessor and the employees of the assessor’s office shall not engage in any gainful profession, trade, business or occupation whatsoever for any person,...
• Section 1366.
  Every assessor who fails to complete the local roll, or to transmit the statistical statement to the State Board of Equalization, forfeits one thousand dollars...
• Section 1367.
  Every county assessor shall ascertain the total assessed value of homes receiving the homeowners’ property tax exemption described in Section 218 and shall report to...

Last modified: October 22, 2018