§ 31805

California Water Code · 2026-10 edition · updated 2026-10-04 · California

All district taxes levied on real property and improvements are a lien upon the same, which lien attaches as of noon on the first day of March of the year in which the tax is levied, and all taxes levied upon personal property are a lien upon the real property of the owner of the personal property, which lien attaches as of noon on the first day in March of the year in which the tax is levied.

(Added by Stats. 1968, Ch. 89. Applicable, by Sec. 6 of Ch. 89, to districts operating under former Chapter 3 pursuant to Stats. 1967, Ch. 592, Sec. 8. Note: Chapter 3, commencing with Section 31730, was repealed Nov. 8, 1967, by Stats. 1967, Ch. 592.)

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California Water Code

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