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 2190.2

2190.2. Possessory interests. Every tax on an assessment of a possessory interest or a tax on an assessment of improvements made pursuant to the provisions of Section 2188.2 shall become a lien on such possessory interest or such improvements, provided that in those instances where the real property that is the subject of such possessory interest or upon which such improvements are located is not tax-exempt land, the fact of such lien shall be indicated on the secured roll where the real property that is the subject of such possessory interest or upon which such improvements are located is listed.

History.—Added by Stats. 1967, p. 2794, in effect November 8, 1967.

Lien notation.—This section applies to all instances in which the land and improvements have been assessed to different assessees and thus a tax on the improvements can become a lien only if the lien is noted on the secured roll where the land involved is listed. T. M. Cobb Co. v. Los Angeles County, 16 Cal.3d 606.