California Revenue and Taxation Code Section 2192

CA Rev & Tax Code § 2192 (2017)  

Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for which the taxes are levied.

(Amended by Stats. 1995, Ch. 499, Sec. 18. Effective January 1, 1996.)

Last modified: October 25, 2018