Stockton Municipal Code Art. XIV Effect of Tax

For the purpose of this code Sections 2186, 2187, 2188, 2188.1, 2188.2, 2190.1, 2193, 2194 and 2195 of the Revenue and Taxation Code of the State of California and all amendments thereto are hereby adopted and made a part of this code.

(Prior code § 8-014.1)

A. A tax on personal property is a lien on any real property on the secured roll also belonging to the owner of the personal property and located in the same City as the latter on the lien date if the fact of the lien is shown on the secured roll opposite the description of the real property.

B. Any failure or omission to show the fact of such lien for personal property taxes on the secured roll opposite such description of real property shall not operate to invalidate any such personal property tax, but in such case the tax shall be collected in the same manner as taxes on the unsecured roll.

(Prior code § 8-014.2)

Every tax on an assessment of possessory interest is a lien on the other taxable real property of the owner in the same City.

(Prior code § 8-014.3)

All liens attach annually as of the first Monday in August of the year preceding the year for which the taxes are levied.

(Prior code § 8-014.4)