California Revenue and Taxation Code 2187 – Every tax, penalty, or interest, including redemption penalty or …
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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, Sec. 1. Effective January 1, 2003.)
Terms Used In California Revenue and Taxation Code 2187
- Lien: A claim against real or personal property in satisfaction of a debt.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.