Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
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".