§ 43001
49 words·~1 min read·
/ca/government-code/43001A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 Taxation Code.