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 2189

2189. Personalty. (a) A tax on personal property is a lien on any real property on the secured roll also belonging to the owner of the personal property, if the personal property is located upon such real property on the lien date, and if the fact of the lien is shown on the secured roll opposite the description of the real property. However, if that real property is transferred or conveyed to a bona fide purchaser for value after the lien date, but prior to the date upon which the assessment on the personal property is made, and the purchaser of that property did not own, claim, possess, or control the personal property at any time from the lien date until the date upon which that assessment was made, the taxes on the personal property shall be placed on the unsecured roll and shall not be a lien on the real property.

(b) Any failure or omission to show the fact of a lien as described in subdivision (a) for personal property taxes on the secured roll opposite the description of real property shall not operate to invalidate those personal property taxes, but in that case the tax shall be collected in the same manner as taxes on the unsecured roll. However, if the fact of lien is erroneously entered on the secured roll opposite the description of real property belonging to someone other than the owner of the personal property on the lien date, then the delinquency penalty provided for in Chapter 4 of Part 5 shall not attach until December 10 at 5 p.m. or, if December 10th falls on Saturday, Sunday, or a holiday at 5 p.m. on the next business day.

History.—Stats. 1951, p. 3828, in effect September 22, 1951, limited the prior general lien on real property to a lien on real property on the secured roll located in the same county, and added second paragraph. Stats. 1953, p. 2626, in effect September 9, 1953, added portion of second paragraph beginning with "provided." Stats. 1957, p. 3477, in effect September 11, 1957, substituted "if the personal property is located upon such real property" for "and located in the same county as the latter" and added "and" before "if the fact." Stats. 1987, Ch. 1184, in effect January 1, 1988, operative July 1, 1988, added "Sunday, or a holiday" after "Saturday," in the second paragraph. Stats. 1994, Ch. 229, in effect January 1, 1995, added subdivision letter designations (a) and (b) before the first and second paragraphs respectively; added second sentence in subdivision (a); substituted "a lien as described in subdivision (a)" for "such lien", substituted "the" for "such" after "opposite", substituted "those" for "any such" after "invalidate", substituted "taxes" for "tax" after "property", substituted "that" for "such" after "but in", substituted a period for a semi-colon after "the unsecured roll"; substituted ". However," for "; provided that" after "roll" and substituted "10" for "10th" after "attach until December" in subdivision (b).

Partnership property.—The surviving partner is the "owner" of the partnership personal property, so that the tax thereon constitutes a valid lien on his real property. Thompson v. Board of Supervisors, 13 Cal.App.2d 134.

No lien on personalty.—The assessment of personal property does not create any lien upon it. Fresno County v. Commodity Credit Corp., 112 F.2d 639.