{"data":{"id":"us-ca/rtc-2188","jurisdiction":"us-ca","citation":"RTC § 2188","heading":"","body":"Every tax on improvements is a lien on the taxable land on which they are located, if they are assessed to the same person to whom the land is assessed.","path":["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.]"],"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":"6db6525537f4e41bbe33744a9415cc4ded3cb9b3e7ddd952beaa15e7966afe9e","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-2187","next":"us-ca/rtc-2188.1"},"notice":"GroundRules: Original legal text. Not legal advice."}