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 11492

11492. Lien date. The lien upon personal property created by this part attaches as of 12:01 a.m. on the first day of January of each year with respect to taxes, together with the interest and penalties thereon, to be levied during the year.

History.—Stats. 1947, p. 2035, in effect September 19, 1947, added "upon personal property." Stats. 1967, p. 2244, operative January 1, 1968, substituted "as of 12:01 a.m. on the first day of March" for "on the first Monday in March." Stats. 1982, Ch. 939, in effect January 1, 1983, operative January 1, 1984, added "created by this part" after "property" and substituted "January" for "March" after "day of".