§ 1361 The assessor and his sureties are liable on his official bond for all …
§ 1362 Any taxpayer having the necessary knowledge may file with the board …
§ 1363 The board of supervisors shall then direct the district attorney to …
§ 1364 On the trial of the action, the value of the property unassessed …
§ 1365 (a) The county assessor and the employees of the assessor’s …
§ 1366 Every assessor who fails to complete the local roll, or to transmit …
§ 1367 Every county assessor shall ascertain the total assessed value of …

Terms Used In California Codes > Revenue and Taxation Code > Division 1 > Part 2 > Chapter 7 - Responsibility of Assessor

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: includes city and county. See California Water Code 14
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Person: means any person, firm, association, organization, partnership, business trust, corporation, limited liability company, or company. See California Water Code 19
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.