California CodesRTC CodeDivision 1 - PROPERTY TAXATIONPart 5 - COLLECTION OF TAXESChapter 4 - Collection on the Unsecured RollArticle 1 - General Provisions§ 2901§ 2901Amended by Stats. 1943, Ch. 689.Taxes on unsecured property are due on the lien date.Cite this sectionCal. Rev. & Tax. Code § 2901 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-1-property-taxation/part-5-collection-of-taxes/chapter-4-collection-on-the-unsecured-roll/article-1-general-provisions/section-2901CopyOther sections in Article 1 - General Provisions§ 2901§ 2902§ 2903§ 2905§ 2909.1§ 2910.1§ 2910.5§ 2910.7§ 2913§ 2921.5…§ 2927§ 2927.1§ 2927.2§ 2927.3§ 2927.4§ 2927.5§ 2927.6§ 2927.7§ 2928§ 2928.1§ 2902 →