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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 2 - ASSESSMENT
CHAPTER 7 - Responsibility of Assessor
Section 1361.
Universal Citation: CA Rev & Tax Code § 1361 (2020)
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 by Stats. 1939, Ch. 154.)
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