Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 4. Levy of Tax

CHAPTER 2. Effect of Tax

Section 2186

2186. Tax as judgment. Every tax has the effect of a judgment against the person.

Noninterest bearing.—The declaration in this section that every tax has the effect of a judgment against the person can not be construed as giving it the effect of bearing interest. People v. Central Pacific R. R. Co., 105 Cal. 576, aff'd 162 U.S. 91.