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 2193

2193. Effect of lien. Every lien created by this division has the effect of an execution duly levied against the property subject to the lien.

Priority.—The lien created by this section is paramount to previously created contract liens. California Loan & Trust Co. v. Weis, 118 Cal. 489. Although the court declared that a tax lien does not have priority over other liens unless the legislative enactment creating the lien has given it priority, the legislative intent to confer such priority was found to be disclosed by statutory provisions, now found in Section 2194 and in Section 3520, that the lien remains until the taxes are paid or the property is sold for the payment thereof and that the little conveyed by the tax deed is free of encumbrances. However, in Jefferson Standard Life Ins. Co. v. United States, 247 F.2d 777, the court found no California legislative enactment which gave a county tax lien on a bankrupt's real estate priority over a pre-existing mortgage.