California § 2188.1. 2188.1. (Amended by Stats. 1961, Ch. 1412.)

California Statutes

§ 2188.1. — 2188.1. (Amended by Stats. 1961, Ch. 1412.)

California § 2188.1.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 4.PART 4. LEVY OF TAX

Ch. 2.CHAPTER 2. Effect of Tax

This text of California § 2188.1. (2188.1. (Amended by Stats. 1961, Ch. 1412.)) 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 § 2188.1. (2026).

Text

Every tax on improvements assessed to a person other than the assessee of the land on which they are located may become a lien on the real property of the owner of such improvements or be assessed on the unsecured roll. In order for such tax on improvements to be a lien on any parcel of real property of the owner of such improvements, the fact of such lien must be indicated on the secured roll where any such parcel of real property is listed.

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Every tax on improvements assessed to a person other than the assessee of the land on which they are located may become a lien on the real property of the owner of such improvements or be assessed on the unsecured roll. In order for such tax on improvements to be a lien on any parcel of real property of the owner of such improvements, the fact of such lien must be indicated on the secured roll where any such parcel of real property is listed.