Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 6. Private Railroad Car Tax
Chapter 4. Collection of Tax
Article 3. Lien of Tax
11494. Priority of lien. The lien upon personal property is paramount to all private liens or encumbrances of whatever character, and to the rights of any conditional vendor or other holder of the legal title, in or to any private car assessed under this part.
History.—Stats. 1947, p. 2036, in effect September 19, 1947, added "upon personal property."