Section 1361.

Cal. Revenue and Taxation Code - RTC § 1361.
in effect
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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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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