California Government Code

§ 43001

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

GOV § 43001Div. 4 · Title 4 · Ch. 1 · Art. 1

Statute text

View on leginfo.ca.gov

Taxes assessed, penalties for delinquency, and costs of collection are liens on the property assessed. Taxes upon personal property are liens upon the owner’s real property to the extent permitted in the case of county taxes by Chapter 2, Part 4, Division 1 of the Revenue and Taxation Code.

Legislative history

Amended by Stats. 1953, Ch. 788.