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
§ 43062
California Government Code · 2020-11 edition · updated 2026-10-04 · California
Every tax has the effect of a judgment against the person, and every tax lien has the effect of an execution levied against all property of the delinquent.
(Added by Stats. 1949, Ch. 79.)
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