California Health and Safety Code 5474.5 – The county auditor shall enter on the current assessment roll the …
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The county auditor shall enter on the current assessment roll the amounts of the installments of any fees or charges and interest and, except as provided in Section 5474.6, the amounts thereof shall constitute a lien against the lot or parcel of land against which levied as of noon on the first Monday in March immediately preceding the date of entry.
(Amended by Stats. 2015, Ch. 269, Sec. 21. (SB 184) Effective January 1, 2016.)
Terms Used In California Health and Safety Code 5474.5
- Assessment roll: refers to the assessment roll upon which general taxes of the entity are collected. See California Health and Safety Code 5470
- Auditor: means the financial officer of the entity. See California Health and Safety Code 5470
- County: includes city and county. See California Health and Safety Code 14
- Lien: A claim against real or personal property in satisfaction of a debt.