California Revenue and Taxation Code 448 – The property statement shall show all information as of 12:01 a.m. on …
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The property statement shall show all information as of 12:01 a.m. on the lien date.
(Amended by Stats. 1967, Ch. 818.)
Terms Used In California Revenue and Taxation Code 448
- Lien: A claim against real or personal property in satisfaction of a debt.