{"data":{"id":"us-ca/gov-43002","jurisdiction":"us-ca","citation":"GOV § 43002","heading":"","body":"Tax liens attach as of 12:01 a.m. on the first day of January of each year.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"b4d68e2c1743eba3503a682f93d68f56a29a5df2775ab4cc24e8d41a555a7189","source_id":"us-ca","stale":false,"prev":"us-ca/gov-43001","next":"us-ca/gov-43003"},"notice":"GroundRules: Original legal text. Not legal advice."}