TITLE 4. GOVERNMENT OF CITIES 34000-45345›DIVISION 4. FINANCIAL PROVISIONS 43000-43904›CHAPTER 1. Property Tax Assessment, Levy,and Collection 43000-43122›ARTICLE 1. General 43000-43073

§ 43001

California Government Code · 2018-11 edition · updated 2026-10-04 · California

Taxes assessed, penalties for delinquency, and costs of collection are liens on the property assessed. Taxes upon personal property are liens upon the owner’s real property to the extent permitted in the case of county taxes by Chapter 2, Part 4, Division 1 of the Revenue and Taxation Code.

(Amended by Stats. 1953, Ch. 788.)

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California Government Code

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