California Legal Codes and Statutes

§ 43001

Amended by Stats. 1953, Ch. 788.

Taxes assessed, penalties for delinquency, and costs of collection are liens on the property assessed. Taxes upon personal property are liens upon the owner’s real property to the extent permitted in the case of county taxes by Chapter 2, Part 4, Division 1 of the Revenue and Taxation Code.

Cite this section

Cal. Gov. Code § 43001 (2026)
https://ca.codecond.com/codes/gov/title-4-government-of-cities/division-4-financial-provisions/chapter-1-property-tax-assessment-levy-and-collection/article-1-general/section-43001

Other sections in Article 1 - General

§ 43000§ 43001§ 43002§ 43003§ 43004§ 43004.5§ 43005§ 43005.7§ 43007§ 43008…§ 43013§ 43061§ 43062§ 43063§ 43064§ 43065§ 43066§ 43067§ 43071§ 43073

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