Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 6. Private Railroad Car Tax
Chapter 4. Collection of Tax
Article 3. Lien of Tax
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.