Revenue and Taxation Code - RTC
DIVISION 1. PROPERTY TAXATION [50 - 5911]
( Division 1 enacted by Stats. 1939, Ch. 154. ) PART 4. LEVY OF TAX [2151 - 2326]
( Part 4 enacted by Stats. 1939, Ch. 154. ) CHAPTER 2. Effect of Tax [2186 - 2196]
( Chapter 2 enacted by Stats. 1939, Ch. 154. ) 2192.
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.
(Amended by Stats. 1995, Ch. 499, Sec. 18. Effective January 1, 1996.)