California · Through 2026-09-13

GOV § 43001

Where this section sits in the code

Government Code - GOV
TITLE 4. GOVERNMENT OF CITIES [34000. - 45345.]
DIVISION 4. FINANCIAL PROVISIONS [43000. - 43904.]
CHAPTER 1. Property Tax Assessment, Levy,and Collection [43000. - 43122.]
ARTICLE 1. General [43000. - 43073.]

Taxes assessed, penalties for delinquency, and costs of collection are liens on the property assessed. Taxes upon personal property are liens upon the owner’s real property to the extent permitted in the case of county taxes by Chapter 2, Part 4, Division 1 of the Revenue and Taxation Code.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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