Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 2. Assessment
Chapter 3. Assessment Generally
Article 2. Information From Taxpayer
Section 448
448. Tax day. The property statement shall show all information as of 12:01 a.m. on the lien date.
History.—Stats. 1967, p. 2243, operative January 1, 1968, changed time from "noon" to "12:01" and substituted "lien date" for "first Monday in March."
Note.—Section 43002 of the Government Code, as amended in 1967, provides that lien date is first day of March.