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© 2026 DecisionDepotdev·2026-07-07 20:16 UTCAdmin

Revenue and Taxation Code § 117 (Cal.) · DecisionDepot

Statutes/Revenue and Taxation Code

California Revenue and Taxation Code

§ 117

RTC § 117Div. 1 · Part 1 · Ch. 1

Statute text

View on leginfo.ca.gov

“Lien date” is the time when taxes for any fiscal year become a lien on property.

Legislative history

Enacted by Stats. 1939, Ch. 154.

Source: California Revenue and Taxation Code § 117 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.