Section 43002.

  1. Law
  2. California Code
  3. Code - GOV
  4. GOVERNMENT OF CITIES
  5. 4 - FINANCIAL PROVISIONS
  6. 1 - Property Tax Assessment, Levy,and Collection
  7. 1 - General
  8. Section 43002.

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Tax liens attach as of 12:01 a.m. on the first day of January of each year.

(Amended by Stats. 2003, Ch. 296, Sec. 12.1. Effective January 1, 2004.)


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