GroundRules
RTC § 2192
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 4. LEVY OF TAX [2151. - 2326.]
- CHAPTER 2. Effect of Tax [2186. - 2196.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON