{"code":"RTC","codeName":"Revenue and Taxation Code","section":"1364","citation":"Rev. & Tax. Code, § 1364","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>On the trial of the action, the value of the property unassessed shall be shown and judgment entered for the amount of taxes that should have been collected on it. The amount thus recovered shall be distributed like money received on redemption.</p>","text":"On the trial of the action, the value of the property unassessed shall be shown and judgment entered for the amount of taxes that should have been collected on it. The amount thus recovered shall be distributed like money received on redemption.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/responsibility-of-assessor-1364","source":"California Legislative Information bulk export (pubinfo)"}