Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2015
Revenue and Taxation Code
Part 4. Levy of Tax
CHAPTER 2. Effect of Tax
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.