{"data":{"id":"us-ca/rtc-2192","jurisdiction":"us-ca","citation":"RTC § 2192","heading":"","body":"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.","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":"67b5c46c4afe4eca84991743639427bb2bca2a265c721a89904abbbdc9b02b60","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-2191.10","next":"us-ca/rtc-2192.1"},"notice":"GroundRules: Original legal text. Not legal advice."}