1,005 chapters · 21,709 sections in this title.
Gov. Code § 43001 Section 43001
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Taxes assessed, penalties for delinquency, and costs of collection are liens on the property assessed. Taxes upon personal property are liens upon the owner’s real property to the extent permitted in the case of county taxes by Chapter 2, Part 4, Division 1 of the Revenue and Tax…
Gov. Code § 43002 Section 43002
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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 § 43003 Section 43003
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Tax liens may be enforced by either of the following: (a) (1) A sale of the real property affected and execution and delivery of necessary certificates and deeds, under regulations prescribed by ordinance. The regulations shall include a requirement that notice of the proposed sa…
Gov. Code § 43004 Section 43004
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Deeds made upon any sale of property for taxes or special assessments have the same effect in evidence as deeds for property sold for nonpayment of county taxes. (Added by Stats. 1949, Ch. 79.)