Tax liens attach as of 12:01 a.m. on the first day of January of each year.
(Amended by Stats. 2003, Ch. 296, Sec. 12.1. Effective January 1, 2004.)
Gov. Code § 43002, under General.
Gov. Code § 43002
Tax liens attach as of 12:01 a.m. on the first day of January of each year.
(Amended by Stats. 2003, Ch. 296, Sec. 12.1. Effective January 1, 2004.)