California Legal Codes and Statutes

§ 117

Enacted by Stats. 1939, Ch. 154.

“Lien date” is the time when taxes for any fiscal year become a lien on property.

Cite this section

Cal. Rev. & Tax. Code § 117 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-1-general-provisions/chapter-1-construction/section-117

Other sections in Chapter 1 - Construction

§ 101§ 102§ 103§ 104§ 105§ 106§ 107§ 107.1§ 107.2§ 107.3…§ 123§ 124§ 125§ 126§ 128§ 129§ 130§ 134§ 135§ 136

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.