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.
Cal. Rev. & Tax. Code § 1361
Responsibility of Assessor
Applied in 3 court decisions — leading case 12 Cal. 4th 1110 - American Airlines, Inc. v. County of San Mateo (1996)
Most recently applied in 167 Cal. App. 4th 1428 - Auerbach v. Los Angeles County Assessment Appeals Board No. 2 (October 2008)
Enacted by Stats. 1939, Ch. 154.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.