Revenue and Taxation Code § 1361
CHAPTER 7. Responsibility of Assessor
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.
CHAPTER 7. Responsibility of Assessor
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.