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

§ 43002

California Government Code · 2020-11 edition · updated 2026-10-04 · California

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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California Government Code

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