California Revenue and Taxation Code 11494 – The lien upon personal property is paramount to all private liens or …
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The lien upon personal property is paramount to all private liens or encumbrances of whatever character, and to the rights of any conditional vendor or other holder of the legal title, in or to any private car assessed under this part.
(Amended by Stats. 1947, Ch. 860.)
Terms Used In California Revenue and Taxation Code 11494
- Lien: A claim against real or personal property in satisfaction of a debt.
- Personal property: All property that is not real property.