Revenue and Taxation Code 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.

Source: Section 1361, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=1361. (updated Jan. 1, 1939; accessed Oct. 5, 2026).

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Verified:
Oct. 5, 2026

§ 1361's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_1361

Original Source: Section 1361, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=1361. (last accessed May 12, 2025).