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.