CHAPTER 7. Responsibility of Assessor

Chapter 7 enacted by Stats. 1939, Ch. 154.

§§ 1361–1367 · 7 sections

• § 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.
• § 1362 Any taxpayer having the necessary knowledge may file with the board of supervisors an affidavit, alleging that certain property has escaped taxation through…
• § 1363 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…
• § 1364 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…
• § 1365 (a) The county assessor and the employees of the assessor’s office shall not engage in any gainful profession, trade, business or occupation whatsoever for any…
• § 1366 Every assessor who fails to complete the local roll, or to transmit the statistical statement to the State Board of Equalization, forfeits one thousand dollars…
• § 1367 Every county assessor shall ascertain the total assessed value of homes receiving the homeowners’ property tax exemption described in Section 218 and shall…