Every lien attaches as of 12:01 a.m. on the first day of March of the calendar year in which the tax is levied.
(Amended by Stats. 1967, Ch. 818.)
Rev. & Tax. Code § 12492, under Effect of Tax.
Rev. & Tax. Code § 12492
Every lien attaches as of 12:01 a.m. on the first day of March of the calendar year in which the tax is levied.
(Amended by Stats. 1967, Ch. 818.)