{"data":{"id":"us-ca/rtc-117","jurisdiction":"us-ca","citation":"RTC § 117","heading":"","body":"“Lien date” is the time when taxes for any fiscal year become a lien on property.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 1. GENERAL PROVISIONS [101. - 198.1.]","CHAPTER 1. Construction [101. - 136.]"],"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":"64d266339b41cbe4e1ce8b929ecf1984f518520e205a6d53d1ac9a30b733860d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-116","next":"us-ca/rtc-118"},"notice":"GroundRules: Original legal text. Not legal advice."}