Cal. Revenue and Taxation Code § 2187 : California Revenue And Taxation Code — Property Taxation — Effect Of Tax — Tax, penalty, or interest on real property as lien Date: 15 Sep 2016 TEXT PDF Current through the 2016 Legislative Session Every tax, penalty, or interest, including redemption penalty or interest, on real property is a lien against the property assessed. Ca. Rev. and Tax. Code § 2187 Amended by Stats 2002 ch 206 (SB 1494),s 1, eff. 1/1/2003.