Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Other Taxes

Part 6. Private Railroad Car Tax

Chapter 4. Collection of Tax

Article 3. Lien of Tax

Section 11491

11491. Tax constitutes a lien. The tax, together with the interest and penalties thereon, constitutes a lien upon, and has the effect of an execution duly levied against, all private cars and other personal property, belonging to or owned by the person against whom the tax is levied, and a lien upon all real property of said person as provided in Section 11495.

History.—Stats. 1947, p. 2035, in effect September 19, 1947, substituted "private cars and other personal property" for "property, real, personal, or mixed" and added last clause.