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.
(Amended by Stats. 1995, Ch. 499, Sec. 18. Effective January 1, 1996.)
Section 2192
Rev. & Tax. Code § 2192, under Effect of Tax.
Rev. & Tax. Code § 2192