California Revenue and Taxation Code CHAPTER 2 - Effect of Tax

• Section 2186.
  Every tax has the effect of a judgment against the person.(Enacted by Stats. 1939, Ch. 154.)
• Section 2187.
  Every tax, penalty, or interest, including redemption penalty or interest, on real property is a lien against the property assessed.(Amended by Stats. 2002, Ch. 206,...
• Section 2188.
  Every tax on improvements is a lien on the taxable land on which they are located, if they are assessed to the same person to...
• Section 2188.1.
  Every tax on improvements assessed to a person other than the assessee of the land on which they are located may become a lien on...
• Section 2188.2.
  Whenever improvements are owned by a person other than the owner of the land on which they are located, the owner of the improvements or...
• Section 2188.3.
  Whenever real property has been divided into condominiums, as defined in Section 783 of the Civil Code, (a) each condominium owned in fee shall be separately...
• Section 2188.4.
  Whenever a portion of a parcel of land, other than that used for grazing or other agricultural purposes and property assessed by the State Board...
• Section 2188.5.
  (a) (1) Subject to the limitations set forth in subdivision (b), whenever real property has been divided into planned developments as defined in Section 11003 of the...
• Section 2188.6.
  (a) Unless a request for exemption has been recorded pursuant to subdivision (d), prior to the creation of a condominium as defined in Section 783 of...
• Section 2188.7.
  (a) Whenever the assessor receives a written request for separate assessment of a community apartment project, a stock cooperative, or a limited equity housing cooperative as...
• Section 2188.8.
  (a) Whenever the assessor receives a written request for separate assessment of time-share estates in a time-share project, as defined in Section 11212 of the Business...
• Section 2188.9.
  (a) Whenever the assessor receives a written request for separate assessment of a time-share project, as defined in Section 11212 of the Business and Professions Code,...
• Section 2188.10.a.
  (a) Whenever the assessor receives a written request for separate assessment of a pro rata portion of the real property of a mobilehome park which changed...
• Section 2188.11.
  The assessor shall separately assess undivided interests in accordance with Chapter 3 (commencing with Section 2801) of Part 5.(Added by Stats. 1994, Ch. 1222, Sec....
• Section 2189.
  (a) A tax on personal property is a lien on any real property on the secured roll also belonging to the owner of the personal property,...
• Section 2189.1.
  Separately billed taxes on state-assessed personal property when delinquent may be collected through use of unsecured tax collection procedures. Any of those taxes, including penalties...
• Section 2189.3.
  A tax on personal property belonging to an owner of real property on the secured roll located in the same county as the personal property,...
• Section 2189.5.
  Every tax on personal property and improvements, located upon or appurtenant to a leasehold estate for the production of gas, petroleum or other hydrocarbon substances...
• Section 2189.6.
  Improvements that constitute component parts of a water distribution system located in whole or in part on property assessed to a person other than the...
• Section 2189.7.
  Except as otherwise provided in subdivision (a), (b), or (c), the assessment of any floating home made pursuant to Section 229 shall be entered on...
• Section 2189.8.
  Upon application, the county tax collector may issue tax clearance certificates. Those certificates shall be used to permit registration of used floating homes, as defined...
• Section 2190.
  Notwithstanding any provision of law to the contrary, the assessment of any possessory interest in tax-exempt real estate to which the exemption authorized by Section...
• Section 2190.1.
  If the tax on an assessment of a possessory interest in real estate of the Veterans Welfare Board is not paid before delinquency, the amount...
• Section 2190.2.
  Every tax on an assessment of a possessory interest or a tax on an assessment of improvements made pursuant to the provisions of Section 2188.2...
• Section 2191.3.
  (a) The tax collector may make the filing specified in subdivision (b) where either of the following occurs:(1) There is a tax on any of the following:(A) A...
• Section 2191.4.
  From the time of filing the certificate for record pursuant to Section 2191.3, the amount required to be paid together with interest and penalty constitutes...
• Section 2191.5.
  Section 2191.4 does not give the county a preference over any other lien which attached prior to the date when the certificate of delinquency of...
• Section 2191.6.
  Except as otherwise provided in Section 2191.4, the lien resulting from the recording of the certificate pursuant to Section 2191.3 shall be removed and discharged...
• Section 2191.10.
  Notwithstanding any other law, the board of supervisors of a county may adopt an ordinance or resolution to provide that a tax on real or...
• Section 2192.
  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...
• Section 2192.1.
  Every tax declared in this chapter to be a lien on real property, and every public improvement assessment declared by law to be a lien...
• Section 2192.2.
  Upon the sale, other than a tax sale under this division or a sale pursuant to Article 1 (commencing with Section 2920) of Chapter 2...
• Section 2193.
  Every lien created by this division has the effect of an execution duly levied against the property subject to the lien.(Amended by Stats. 1939, Ch.
• Section 2194.
  (a) Except as otherwise provided in this chapter, the judgment is satisfied and the lien removed when, but not before, either of the following occur:(1) The tax...
• Section 2195.
  Thirty years after any tax becomes a lien, if the lien has not been otherwise removed, the lien ceases to exist and the tax is...
• Section 2196.
  (a) If the tax collector determines, following the presentation of evidence by the owner or assessee of real property, that a lien on that property for...

Last modified: October 22, 2018