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.
AssessmentResponsibility of Assessor
Section § 1361
If a tax assessor intentionally doesn't assess a property, both the assessor and the people backing his bond (sureties) are responsible for any taxes that go unpaid because of this failure.
tax assessor liability unassessed property official bond
Section § 1362
This law allows any taxpayer who knows about property that hasn't been taxed because the assessor didn't do their job properly, whether deliberately or through neglect, to file a formal statement (affidavit) with the county board of supervisors. This statement should describe the property as accurately as possible.
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.
taxpayer affidavit property tax evasion tax assessor neglect
Section § 1363
This law section requires the board of supervisors to instruct the district attorney to take legal action against the assessor if they intentionally or carelessly fail to collect taxes, causing them to be lost. The action is to recover the lost taxes using the 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.
board of supervisors district attorney assessor's bond
Section § 1364
In a legal case about unassessed property in California, the property's value must be determined during the trial. Then, a judgment is made for the amount of taxes that should have been collected. Once recovered, this money is distributed in the same way as money from property redemption.
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.
unassessed property property value determination property tax collection
Section § 1365
(a) The county assessor and their staff can't be involved in any side jobs or businesses that might conflict with their official duties, such as giving private tax advice in exchange for money or gifts.
(b) If the county board or Attorney General finds that the assessor violated this rule, it is considered serious misconduct.
(c) If the assessor or Attorney General finds that an employee has violated this rule, it can lead to the employee being fired.
(a)CA Revenue & Taxation Code § 1365(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)CA Revenue & Taxation Code § 1365(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)CA Revenue & Taxation Code § 1365(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.
county assessor conflict of interest gainful profession
Section § 1366
If a tax assessor doesn’t finish their job of completing local tax records or fails to send required data to the State Board of Equalization, they have to pay a $1,000 penalty to the county. This fine is enforced by a lawsuit initiated by the Attorney General if the board decides so.
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 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.
assessor fines local roll completion statistical statement
Section § 1367
This law requires every county assessor in California to determine the total assessed value of homes that receive the homeowners' property tax exemption. Starting from the 1979-80 fiscal year, the assessor must report this total valuation to the board each year.
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.
county assessor homeowners' property tax exemption assessed value
