California Legal Codes and Statutes

§ 43002

Amended by Stats. 2003, Ch. 296, Sec. 12.1. Effective January 1, 2004.

Tax liens attach as of 12:01 a.m. on the first day of January of each year.

Cite this section

Cal. Gov. Code § 43002 (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-43002

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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