Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2017
Revenue and Taxation Code
Part 4. Levy of Tax
CHAPTER 2. Effect of Tax
2191.5. Lien subordinate to certain other liens. Section 2191.4 does not give the county a preference over any other lien which attached prior to the date when the certificate of delinquency of unsecured property tax, tax on possessory interest, tax on goods in transit or such tax on improvements respectively, was recorded, and the lien set forth in Section 2191.4 is subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure.
History.—Added by Stats. 1961, p. 1486, in effect September 15, 1961. Stats. 1967, p. 2795, in effect November 8, 1967, substituted present language beginning after "certificate of delinquency of" and continuing until "was recorded."