Earlier editions: 2026-09
Chapter III — FINANCE AND TAXATION›Article II — TAXATION›Division IV — LEVY AND COLLECTION OF TAXES
Alameda Municipal Code § 3-27 Determination and Effect of Tax
Alameda Municipal Code · 2026-10 edition · updated 2026-10-04 · Alameda
Cite as: Alameda Municipal Code § 3-27 · Text as of 2026-10-04
3-27.2 - Effect of Tax.¶
a. Every tax is a personal obligation of the assessee.
b. Every tax is a lien against the property assessed.
c. Every tax on personal property is a lien on the real property of the owner thereof in this City.
d. Every tax on improvements is a lien against the taxable land on which they are located, whether they are assessed to the landowner or to some other person.
e. Every tax on an assessment of possessory interests is a lien on the other taxable real property of the owner in this City.
f. All tax liens attach as of the lien date.
g. All tax liens are paramount to all other liens.
(Ord. No. 535 N.S. §§ 3-521—3-527)
3-27.3 - Removal of Lien.¶
Except as otherwise provided in this section, the personal obligation is satisfied and the tax lien removed when, but not before,
a. The tax is paid or legally cancelled or,
b. For nonpayment of any taxes, the property is sold to a private purchaser or deeded to the City.
(Ord. No. 535 N.S. § 3-528)
3-27.4 - Limitation.¶
After thirty (30) years succeeding the time, heretofore or hereafter, when any tax becomes a lien, if the lien has not been otherwise removed, the lien ceases to exist and the tax is conclusively presumed to be paid. The Redemption Officer shall mark the tax paid in the records.
(Ord. No. 535 N.S. § 3-529)
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