{"data":{"id":"us-ca/rtc-1361","jurisdiction":"us-ca","citation":"RTC § 1361","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 2. ASSESSMENT [201. - 1367.]","CHAPTER 7. Responsibility of Assessor [1361. - 1367.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"d45d4364261e44ca1ac3385331b42e843788af141af8c81c06335ea0ad1c2810","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-1256","next":"us-ca/rtc-1362"},"notice":"GroundRules: Original legal text. Not legal advice."}