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.