Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 7. Responsibility of Assessor

Chapter 7. Responsibility of Assessor

1361. Liability. 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. Taxpayer's complaint. 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.

Mandamus.—Mandamus was a proper procedure to compel a county tax assessor to permit inspection by a taxpayer of an affidavit or declaration of exemption submitted by a claimant and the assessor's records showing his ruling thereon; preliminary pursuance of any administrative procedure was unnecessary. Gallagher v. Boller, 231 Cal.App.2d 482.

1363. Action on assessor's bond. 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 assessor's wilful failure or neglect.

1364. Judgment; distribution. 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 it. The amount thus recovered shall be distributed like money received on redemption.

Note.—Redemption money is distributed under Sections 4651–4656.7.

1365. Conflict of interest. (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 person, firm, or corporation, or be so engaged in their own behalf, which profession, trade, business, or occupation is incompatible or involves a conflict of interest with their duties as officers and employees of the county. Conflict of interest shall include receipt of compensation or gifts from private persons or firms for advice or other services relating to the taxation or assessment of property.

(b) If the board of supervisors or the Attorney General finds that the assessor has violated any of the provisions of subdivision (a), such violation shall constitute malfeasance in office on the part of the assessor.

(c) If the assessor or the Attorney General finds that any of the employees of the assessor's office has violated any provision of subdivision (a), such violation shall be grounds for dismissal of such employee by the assessor.

History.—Added by Stats. 1966, p. 671 (First Extra Session), in effect October 6, 1966.

1366. Civil penalty. 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 ($1,000) to the county, to be recovered on his official bond in an action brought in the name of the people by the Attorney General, when directed to do so by the board.

1367. Report on homes receiving the homeowners' exemption. Every county assessor shall ascertain the total assessed value of homes receiving the homeowners' property tax exemption described in Section 218 and shall report to the board during each fiscal year, commencing with the 1979–80 fiscal year, the total valuation of properties receiving such exemption each year.

History.—Added by Stats. 1979, Ch. 242, in effect July 10, 1979.

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