California Statutes
§ 2192. — 2192. (Amended by Stats. 1995, Ch. 499, Sec. 18.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 4. PART 4. LEVY OF TAX·Ch. 2. CHAPTER 2. Effect of Tax
Except as otherwise specifically provided, all tax liens attach annually as of 12:01 a.m. on the first day of January preceding the fiscal year for which the taxes are levied.
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California § 2192. (2192. (Amended by Stats. 1995, Ch. 499, Sec. 18.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Legislative History
Amended by Stats. 1995, Ch. 499, Sec. 18. Effective January 1, 1996.