Government Code - GOV
TITLE 4. GOVERNMENT OF CITIES [34000 - 45345]
( Title 4 added by Stats. 1949, Ch. 79. ) DIVISION 4. FINANCIAL PROVISIONS [43000 - 43904]
( Division 4 added by Stats. 1949, Ch. 79. ) CHAPTER 1. Property Tax Assessment, Levy,and Collection [43000 - 43122]
( Chapter 1 added by Stats. 1949, Ch. 79. ) ARTICLE 1. General [43000 - 43073]
( Article 1 added by Stats. 1949, Ch. 79. ) 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.)