{"data":{"id":"us-ca/rtc-1362","jurisdiction":"us-ca","citation":"RTC § 1362","heading":"","body":"Any taxpayer having the necessary knowledge may file with the board of supervisors an affidavit, alleging that certain property has escaped taxation through the wilful failure or neglect of the assessor, and giving the best description of the property that he can.","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":"25af4a7904803f8125b951bf535208ef3c7407d68a0056eea1d2370d9e8cf3f4","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-1361","next":"us-ca/rtc-1363"},"notice":"GroundRules: Original legal text. Not legal advice."}