Cal. Revenue and Taxation Code § 2192 : California Revenue And Taxation Code — Property Taxation — Effect Of Tax — Attachment of tax liens

  • Date:

Current through the 2016 Legislative Session

Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for which the taxes are levied.

Ca. Rev. and Tax. Code § 2192
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