California Revenue and Taxation Code

§ 1361

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 1361Div. 1 · Part 2 · Ch. 7

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.

Legislative history

Enacted by Stats. 1939, Ch. 154.