DIVISION 1. PROPERTY TAXATION 50-5911›PART 4. LEVY OF TAX 2151-2326›CHAPTER 2. Effect of Tax 2186-2196

§ 2192

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for which the taxes are levied.

(Amended by Stats. 1995, Ch. 499, Sec. 18. Effective January 1, 1996.)

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California Revenue and Taxation Code

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