§ 31805
78 words·~1 min read·
/ca/water-code/31805A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
All district taxes levied on real property and improvements are a lien upon the same, which lien attaches as of noon on the first day of March of the year in which the tax is levied, and all taxes levied upon personal property are a lien upon the real property of the owner of the personal property, which lien attaches as of noon on the first day in March of the year in which the tax is levied.