California Legal Codes and Statutes

§ 5374

Added by Stats. 1963, Ch. 1465.

The lien of a reassessment and a refunding assessment shall have the same priority as the original assessment to which it relates. A supplemental assessment is a new assessment.

Cite this section

Cal. Sts. & High. Code § 5374 (2026)
https://ca.codecond.com/codes/shc/division-7-the-improvement-act-of-1911/part-3-performing-the-work/chapter-16-making-and-confirming-the-assessment/section-5374

Other sections in Chapter 16 - Making and Confirming the Assessment

§ 5360§ 5360.2§ 5360.3§ 5361§ 5362§ 5363§ 5364§ 5365§ 5366§ 5367…§ 5370§ 5371§ 5372§ 5372.1§ 5372.5§ 5373§ 5374§ 5374.1§ 5375§ 5375.1

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 8, 2026.