Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2011
 

Revenue and Taxation Code

Property Taxation

Part 1. General Provisions

Chapter 1. Construction

Section 117

117. "Lien date." "Lien date" is the time when taxes for any fiscal year become a lien on property.

Note.—Government Code, Section 13290, provides that the fiscal year shall commence on the first day of July.