{"code":"RTC","codeName":"Revenue and Taxation Code","section":"1361","citation":"Rev. & Tax. Code, § 1361","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 7. Responsibility of Assessor [1361. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-7"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/responsibility-of-assessor-1361","source":"California Legislative Information bulk export (pubinfo)"}