Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 1.: DIVISION 1. PROPERTY TAXATION/Part 1.: PART 1. GENERAL PROVISIONS/Ch. 1.: CHAPTER 1. Construction/§ 117.
California Statutes

§ 117. — 117. (Enacted by Stats. 1939, Ch. 154.)

California § 117.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 1.PART 1. GENERAL PROVISIONS
Ch. 1.CHAPTER 1. Construction

This text of California § 117. (117. (Enacted by Stats. 1939, Ch. 154.)) 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. Revenue and Taxation Code - RTC Code § 117. (2026).

Text

“Lien date” is the time when taxes for any fiscal year become a lien on property.

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Related

In Re Grivas
123 B.R. 876 (S.D. California, 1991)
5 case citations

Legislative History

Enacted by Stats. 1939, Ch. 154.

Nearby Sections

3
§ 117.
117. (Enacted by Stats. 1939, Ch. 154.)
§ 11701.
11701. (Added by Stats. 1941, Ch. 41.)
§ 11702.
11702. (Added by Stats. 1941, Ch. 41.)
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California § 117., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/117..