{"data":{"id":"us-ca/gov-43062","jurisdiction":"us-ca","citation":"GOV § 43062","heading":"","body":"Every tax has the effect of a judgment against the person, and every tax lien has the effect of an execution levied against all property of the delinquent.","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":"23fee0b16d5f8539924da30b5338224fcc1f76d2b294bc151d05903002b94240","source_id":"us-ca","stale":false,"prev":"us-ca/gov-43061","next":"us-ca/gov-43063"},"notice":"GroundRules: Original legal text. Not legal advice."}