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 (View entire chapter)
- 2186 Tax as judgment
- 2187 Realty tax lien
- 2188 Improvements
- 2188.1 Improvements assessed to other than owner of land
- 2188.2 Statement of separate ownership
- 2188.3 Condominium; separate assessment
- 2188.4 Leased land; separate assessment
- 2188.5 Planned developments; separate assessment
- 2188.6 Separate assessment of condominium units [Repealed]
- 2188.6 Separate assessment of condominium units
- 2188.7 Separate assessment of community apartment project or housing cooperative
- 2188.8 Separate assessment of time-share estates
- 2188.9 Separate assessment of a time-share project
- 2188.10 Separate assessment; mobilehome park portion.
- 2188.11 Separate assessment; undivided interests
- 2189 Personalty
- 2189.1 Separately billed taxes on state-assessed personalty
- 2189.3 Personalty; certificate of security
- 2189.5 Gas and oil leases
- 2189.6 Water system improvements
- 2189.7 Floating homes
- 2189.8 Floating homes; tax clearance certificates
- 2190 Assessment of possessory interest in tax exempt property
- 2190.1 Real estate of Veterans Welfare Board
- 2190.2 Possessory interests
- 2191.3 Recording certificate of delinquency on certain types of property
- 2191.4 Lien upon all property in county
- 2191.5 Lien subordinate to certain other liens
- 2191.6 Removal and discharge of lien
- 2192 Lien date
- 2192.1 Priority of tax liens
- 2192.2 Distribution of proceeds from sale
- 2193 Effect of lien
- 2193.3 Cotton tax lien; time of attachment [Repealed]
- 2193.5 Cotton tax lien; different fiscal year [Repealed]
- 2194 Removal of lien
- 2195 Limitation
- 2196 Removal of invalid lien