Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 4. Levy of Tax
CHAPTER 2. Effect of Tax
Section 2188
2188. Improvements. Every tax on improvements is a lien on the taxable land on which they are located, if they are assessed to the same person to whom the land is assessed.
History.—Stats. 1947, p. 1871, in effect June 17, 1947, substituted last clause for provision lien attaches without regard to identity of assessee of the land.