Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Government Code Provisions

Provisions Relating to Municipal Taxation

TITLE 4. GOVERNMENT OF CITIES

DIVISION 4. FINANCIAL PROVISIONS

Chapter 1. Property Tax Assessment, Levy, and Collection*

Article 1. General

Section 43002

43002. Attachment of liens. Tax liens attach as of 12:01 a.m. on the first day of January of each year.

History.—Stats. 1966, p. 653 (First Extra Session), in effect October 6, 1966, added "at noon." Stats. 1967, p. 2243, operative January 1, 1968, substituted "as of 12:01 a.m. on the first day" for "at noon on the first Monday" of March. Stats. 2003, Ch. 296 (SB 66) , in effect January 1, 2004, substituted "January" for "March" after "first day of" in the first sentence.

* The provisions of this chapter, except as otherwise noted, were added by Stats. 1949, p. 222, effective October 1, 1949.