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 43062

43062. Effect of tax. Every tax has the effect of a judgment against the person, and every tax lien has the effect of an execution levied against all property of the delinquent.

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