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Earlier editions: 2020-112018-112026-09

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

§ 2188

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

Every tax on improvements is a lien on the taxable land on which they are located, if they are assessed to the same person to whom the land is assessed.

(Amended by Stats. 1947, Ch. 782.)

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California Revenue and Taxation Code

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