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DIVISION 1. PROPERTY TAXATION 50-5911›PART 1. GENERAL PROVISIONS 101-198.1›CHAPTER 1. Construction 101-136

§ 117

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

“Lien date” is the time when taxes for any fiscal year become a lien on property.

(Enacted by Stats. 1939, Ch. 154.)

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California Revenue and Taxation Code

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