Home/California/Statutes/Code GOV: Government Code - GOV/Div.: 4./Title 4.: DIVISION 4. FINANCIAL PROVISIONS/Ch. 1.: CHAPTER 1. Property Tax Assessment, Levy,and Collection/Art. 1.: ARTICLE 1. General/§ 43002.
California Statutes

§ 43002. — 43002. (Amended by Stats. 2003, Ch. 296, Sec. 12.1.)

California § 43002.
JurisdictionCalifornia
Code GOVGovernment Code - GOV
Div.4.
Title 4.DIVISION 4. FINANCIAL PROVISIONS
Ch. 1.CHAPTER 1. Property Tax Assessment, Levy,and Collection
Art. 1.ARTICLE 1. General

This text of California § 43002. (43002. (Amended by Stats. 2003, Ch. 296, Sec. 12.1.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Government Code - GOV Code § 43002. (2026).

Text

Tax liens attach as of 12:01 a.m. on the first day of January of each year.

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Legislative History

Amended by Stats. 2003, Ch. 296, Sec. 12.1. Effective January 1, 2004.
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California § 43002., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/GOV/43002..