Gov. Code, § 43002 · Article 1. General

Gov. Code, § 43002

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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

Notes and commentary — not statutory text

History

Amended by Stats. 2003, Ch. 296, Sec. 12.1. Effective January 1, 2004.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV&sectionNum=43002.
Text hash: sha256 b4d68e2c1743eba3503a682f93d68f56a29a5df2775ab4cc24e8d41a555a7189
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.