Revenue and Taxation Code - RTC
DIVISION 1. PROPERTY TAXATION [50 - 5911]
( Division 1 enacted by Stats. 1939, Ch. 154. ) PART 1. GENERAL PROVISIONS [101 - 198.1]
( Part 1 enacted by Stats. 1939, Ch. 154. ) CHAPTER 1. Construction [101 - 136]
( Chapter 1 enacted by Stats. 1939, Ch. 154. ) 117.
“Lien date” is the time when taxes for any fiscal year become a lien on property.
(Enacted by Stats. 1939, Ch. 154.)