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419 chapters · 7,339 sections in this title.
Rev. & Tax. Code § 2187 Section 2187
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Every tax, penalty, or interest, including redemption penalty or interest, on real property is a lien against the property assessed. (Amended by Stats. 2002, Ch. 206, Sec. 1. Effective January 1, 2003.)
Rev. & Tax. Code § 2188 Section 2188
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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. (Amended by Stats. 1947, Ch. 782.)
Rev. & Tax. Code § 2188.1 Section 2188.1
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Every tax on improvements assessed to a person other than the assessee of the land on which they are located may become a lien on the real property of the owner of such improvements or be assessed on the unsecured roll. In order for such tax on improvements to be a lien on any pa…
Rev. & Tax. Code § 2188.10 Section 2188.10
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(a) Whenever the assessor receives a written request for separate assessment of a pro rata portion of the real property of a mobilehome park which changed ownership pursuant to subdivision (c) of Section 62.1 as the result of the transfer of a share or shares of voting stock or o…
