{"code":"RTC","codeName":"Revenue and Taxation Code","section":"1363","citation":"Rev. & Tax. Code, § 1363","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 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 the assessor’s wilful failure or neglect.</p>","text":"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 the assessor’s wilful failure or neglect.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/responsibility-of-assessor-1363","source":"California Legislative Information bulk export (pubinfo)"}