California Government Code 43001 – Taxes assessed, penalties for delinquency, and costs of collection …
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Taxes assessed, penalties for delinquency, and costs of collection are liens on the property assessed. Taxes upon personal property are liens upon the owner’s real property to the extent permitted in the case of county taxes by Chapter 2, Part 4, Division 1 of the Revenue and Taxation Code.
(Amended by Stats. 1953, Ch. 788.)
Terms Used In California Government Code 43001
- County: includes city and county. See California Government Code 19
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.