California CodesRTC CodeDivision 1 - PROPERTY TAXATIONPart 4 - LEVY OF TAXChapter 2 - Effect of Tax§ 2186§ 2186Enacted by Stats. 1939, Ch. 154.Every tax has the effect of a judgment against the person.Cite this sectionCal. Rev. & Tax. Code § 2186 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-1-property-taxation/part-4-levy-of-tax/chapter-2-effect-of-tax/section-2186CopyOther sections in Chapter 2 - Effect of Tax§ 2186§ 2187§ 2188§ 2188.1§ 2188.2§ 2188.3§ 2188.4§ 2188.5§ 2188.6§ 2188.7…§ 2191.5§ 2191.6§ 2191.10§ 2192§ 2192.1§ 2192.2§ 2193§ 2194§ 2195§ 2196§ 2187 →