California Revenue and Taxation Code 2188 – Every tax on improvements is a lien on the taxable land on which they …
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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 whom the land is assessed.
(Amended by Stats. 1947, Ch. 782.)
Terms Used In California Revenue and Taxation Code 2188
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19