DIVISION 9. EXPENDITURE LIMITATIONS 7900-7914›PART 1. GENERAL 36501-36525›CHAPTER 7. City Attorney 41801-41805›ARTICLE 1. General 43000-43073

§ 43002

California Government Code · 2026-09 edition · updated 2026-09-27 · 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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